2010 (4) TMI 1072

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....E MS.JUSTICE H.N.DEVANI) 1. While admitted the appeal on 3rd March 2008, the following question of law had been formulated by the Court: "Whether on the facts and in the circumstances of the case and in law, the ITAT was right in law in holding that assessee is entitled to claim depreciation on the 30% of the value of the plant and machinery received by way of grant from NDDB under "70% Loan and....