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    <title>Depreciation Disallowance for Trusts u/s 11(6) Effective from Assessment Year 2015-16.</title>
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    <description>Disallowance of depreciation to assessee trust - specific provisions of section 11(6) which bars claim of depreciation of expenditure incurred for charitable purposes is prospective and applies only from the assessment year 2015-16.</description>
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