2001 (8) TMI 28

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....en referred for opinion of this court by the Income-tax Appellate Tribunal, Delhi Bench (in short, "the Tribunal"), under section 256(1) of the Income-tax Act, 1961 (in short 'the Act"): "1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee-company was entitled to depreciation under section 32(l) in respect of the building w....