1993 (8) TMI 5

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....y this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question of law to this court for our opinion at the instance of the Revenue : Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction for depreciation on the written down value of the trucks which were under repair throughout ....