2004 (11) TMI 616

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....s under: "On the facts and in the circumstances of the case the Commissioner (Appeals) has erred in deleting the addition of Rs. 10,93,465 out of a total disallowance of Rs. 17,00,252 on account of depreciation claimed despite the fact that the assessing officer had established through detailed investigation that the transaction involving transfer of assets (on which depreciation was claime....