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In the result appeal of the assessee ground no 4 to 4
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
depreciation on capital subsidy section 43(1) Explanation-10 was upheldthe order of the ld. AO by the ld. CIT(A). The assessee has challenged the issue before the bench by a cross appeal. Being aggrieved on the order of the appellate authorityboth the parties has challenged the appeal order before us. 5. The ld. counsel for the assessee argued