1984 (9) TMI 303

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....question referred to us is as under: "Whether, on the facts and in the circumstances of the case, it was rightly held that the written down value of the assessee's assets acquired prior to 1-4-1961 and the 'actual cost' thereof should be taken as per the provisions of the Indian Income-tax Act, 1922, and not as per the provisions of the Income-tax Act, 1961?" 2. Advocates ....