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2018 (12) TMI 1715
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....ENT Ravi Malimath, J. The appeal was admitted to consider the following two substantial questions of law: "i. Whether on the facts and circumstances of the case, the Tribunal was correct in holding that depreciation on valuation of investment portfolio is allowable by treating the investments held by the assessee bank as stock-in-trade once the RBI Master Circular read with CBDT Cir....
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