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    <title>1994 (1) TMI 113 - ITAT AHMEDABAD-B</title>
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    <description>The Tribunal partly allowed the appeal. It upheld the disallowance of the excise duty provision and the refusal to admit the additional ground for additional depreciation on machinery. However, it directed the Assessing Officer to allow Rs. 13,880 as revenue expenditure.</description>
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      <description>The Tribunal partly allowed the appeal. It upheld the disallowance of the excise duty provision and the refusal to admit the additional ground for additional depreciation on machinery. However, it directed the Assessing Officer to allow Rs. 13,880 as revenue expenditure.</description>
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