2017 (9) TMI 1867

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....dgment (P.C.) 1] This appeal was admitted on 16.07.2007 and the following substantial questions of law were framed. 1] Whether Income Tax Appellate Tribunal was legally justified in confirming disallowance made by Assessing Officer in respect of claim of appellant for depreciation amounting to Rs. 9,23,273/pertaining to assets transferred upon amalgamation in the earlier year (Assessment Year....