2000 (12) TMI 4

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....essee against the judgment and order of a Division Bench of the High Court at Madras reads (see [1997] 228 ITR 399, 401) thus : "Whether, on the facts and in the circumstances of the case, the petitioner is entitled to depreciation and/or development rebate as claimed in respect of the assessment years 1973-74 and 1974-75 ?" The High Court answered the question in the negative and against th....