Whether, for purposes of determining depreciation to be provided under the section read with section 350,

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..... 0, The Department s view on the question of provision of depreciation, under section 205, on assets in respect of which no depreciation allowance is granted under the Income‑tax Act, have been set out fully in this Department Circular Letter No. 10(1)‑CL‑VI/61, dated 21‑5‑1962 [printed as Clarification 1]. In regard to the practical difficulty arising out o .....

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