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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
3. The assessee has also raised the following grounds: “1. That the learned Commissioner of Income Tax (Appeals) has erred in sustaining the partial disallowance on account of depreciation claimed in respect of Capital Subsidy amounting to Rs. 23, 16, 393/- and such disallowance is entirely misconceived and is incorrect and has arbitrarily been made. 1.1 That while doing