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....r L.P. Sahu, A.M.: This appeal at the instance of assessee arise out of an order u/s. 263 of the IT Act dated 31.03.2016 of ld. CIT(E), New Delhi for the assessment year 2011-12, whereby the matter relating to allowance of depreciation on the assets was set aside by the ld. CIT(E) to the file of AO to make proper enquiries whether the cost of such assets have been allowed as application of income....
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