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of <h1>Supreme Court dismisses appeals, issue settled in prior decision. No costs awarded.</h1> <h3>Commissioner of Income-Tax, Gujarat Versus Elecon Engineering Co. Limited (and Other Appeals)</h3> The Supreme Court dismissed the appeals as the issue raised had already been settled in a prior decision in Scientific Engineering House (P.) Ltd. v. CIT ... Plant - depreciation - assessee acquired drawings and patterns - depreciation u/s 32 is allowed The Supreme Court dismissed the appeals as the question raised was concluded by a previous decision in Scientific Engineering House (P.) Ltd. v. CIT [1986] 157 ITR 86. No order as to costs.
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