2013 (3) TMI 691

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....<br>INCOME TAX APPEAL NO.760 OF 2012 - -<br>Income Tax<br>J.P.DEVADHAR & M.S.SANKLECHA,JJ. Mr. J. D. Mistri, Sr. Advocate with Mr. S. M. Shah, for the Appellant. Mr. Charanjeet Chanderpal, for t....

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....ing that the Appellant was not entitled to depreciation under Section 32 of the Act is sustainable? (iii) Whether on the facts and in the circumstances of the case and in law, the Tribunal is right....