2001 (7) TMI 7

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....il Appeal No 6829 of 1999. - -<br>Income Tax<br>S. P. Bharucha And Y. K. Sabharwal JJ. For the Appellant : M. L. Verma, Senior Advocate (Pritesh Kapur&nbsp; and &nbsp;Ms. Sushma Suri, Advocates) ....

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....tances of the case, the assessee is entitled to higher rate of depreciation on the theatre ?" It did so relying upon an earlier Full Bench judgment in CIT v. Hotel Luciya [1998] 231 ITR 492 (Ker). ....