2013 (1) TMI 820

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....For the Respondent : None ORDER 1. In this appeal filed by the revenue for the assessment year 2006-07, though many questions have been raised, question (2) as formulated by the revenue, brings out one controversy and reads as follow :- "Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal is justified in holding that the depreciati....