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CIT(A) Correctly Allows Depreciation on Quarry Land Despite AO's Disallowance Under Income Tax Act Section 32.

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....Depreciation on Quarry Land & Development - AO disallowed the claim of deprecation as, there is no block for such asset in the Income Tax Act to claim depreciation U/s 32 - CIT(A) has allowed the depreciation correctly.....

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CIT(A) Correctly Allows Depreciation on Quarry Land Despite AO's Disallowance Under Income Tax Act Section 32.