1993 (7) TMI 26

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.... references, the point which arises for consideration is the same and the assessee is also the same. Though the question is the same, it pertains to five assessment years, viz., assessment years 1972-73, 1973-74, 1974-75, 1975-76 and 1976-77. The question which arises for consideration is, whether the assessee was entitled to claim a set off of unabsorbed depreciation allowance carried forward fro....