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    <title>Depreciation Not Allowed on Land: Separate Land and Building Values for Accurate Depreciation Claims.</title>
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    <description>Disallowance of depreciation - assessee is not entitled for depreciation on the land portion. Hence, bifurcation of the consideration into land and building separately becomes necessary - AT</description>
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      <description>Disallowance of depreciation - assessee is not entitled for depreciation on the land portion. Hence, bifurcation of the consideration into land and building separately becomes necessary - AT</description>
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