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2011 (1) TMI 393

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....AY KUMAR MITTAL, J.   1. This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 30.4.2009 passed by the Income Tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh, in ITA No. 135/Chd/2009 for the assessment year 2005-06, claiming following substantial questions of law:-   "A. Whether full depreciat....