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2014 (11) TMI 1075

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....n 260A of the Income Tax Act, 1961 has been filed by the Appellant/Assessee against the order dated 22nd April, 2004 passed by the Income Tax Appellate Tribunal, "E" Bench, Kolkata in Income Tax Appeal bearing ITA No. 419 (Cal)a 2002 for the Assessment Year 1998-1999 on the following questions : (a) "Whether the Tribunal was justified in law in holding that the appellant was not entitled to depr....