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    <title>2006 (2) TMI 60 - HIGH COURT, KERALA</title>
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    <description>The High Court allowed the original petition, setting aside the impugned orders and directing the Assessing Officer to modify the assessments. The court held that the change in the written down value due to appellate orders for preceding years necessitated a recomputation of depreciation for the relevant years. It concluded that the mistake in the written down value was a consequence of the appellate order, requiring adjustments in assessments and depreciation calculations based on the revised written down value.</description>
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      <description>The High Court allowed the original petition, setting aside the impugned orders and directing the Assessing Officer to modify the assessments. The court held that the change in the written down value due to appellate orders for preceding years necessitated a recomputation of depreciation for the relevant years. It concluded that the mistake in the written down value was a consequence of the appellate order, requiring adjustments in assessments and depreciation calculations based on the revised written down value.</description>
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