2001 (2) TMI 53

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....inst the order of the Income-tax Appellate Tribunal, Madras Bench "C" dated June 28, 1999, in I. T. A. No. 906/Mds of 1992. According to counsel, the question of law involved in this appeal is: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee was entitled to depreciation on the flats Nos. 605, 605A and 606 at Som Da....