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2014 (6) TMI 938
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....ta (Vice-President) This appeal by the assessee for the assessment year 2007-2008 is directed against the orders of the CIT(A). 2. The only effective ground of the appeal of the assessee is as under: "The ld.CIT(A) has erred in law and on the facts of the case in confirming the action of the ld.AO in disallowing depreciation of Rs. 1,62,300/- on intangible assets as holding that dep....