2001 (11) TMI 36

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....uestions that are referred to us in respect of the assessment years 1977-78 and 1978-79 are: "1. Whether the Appellate Tribunal was correct in law in holding that the dredgers were ships and hence the value of the dredgers should be included in the computation of capital base for working out the relief under section 80J? 2. Whether the Appellate Tribunal was correct in law in holding that th....