2002 (8) TMI 43

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....stion referred to us is, "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions of the amended rule 5 which came into force on April 2, 1983, would be applicable to the assessment year 1983-84 also and the assessee would be entitled to the enhanced depreciation as pro vided in the said amended rules?" The assessment year is 1983-84.....