2006 (8) TMI 662

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Full Text of the Document

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.... proposed for the admission of this appeal: " Whether on facts and circumstances of the case the Income Tax Appellate Tribunal was right in law and on facts in holding that the respondent was entitled to depreciation at the rate of 40% on the trailers and loaders?" While considering the factual aspects, the Tribunal has considered this issue in paragraph 4 of it's order, which is reproduced ....