1998 (4) TMI 21

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.... question referred to us at the instance of the assessee, is as to whether the depreciation as per the Income-tax (Fourth Amendment) Rules, 1983, is to be allowed in all cases which are pending on April 2, 1983, irrespective of the assessment year involved or is to be allowed only in 1984-85 and subsequent assessment years ? During the assessment year 1981-82 with which we are concerned, the In....