1998 (4) TMI 34

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....he instance of the Revenue relating to the assessee's assessment year 1981-82 is as follows : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the assessee was entitled to depreciation at the amended rate of 15 per cent. on the general machinery or plant for the assessment year 1981-82, though the Incometax (Fourth Amendment) R....