2012 (2) TMI 618
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....assessee has chosen not to appear, though notice for final disposal is served upon him. We find that question Nos. (I), (VI) and (VII) fall for consideration as substantial questions of law. Those questions are : (I) Whether on the facts and circumstances of the case, the learned Tribunal was justified in holding that the additional depreciation of 20% on windmills u/s. 32[1] (2)....


TaxTMI
TaxTMI