1989 (2) TMI 13

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.... question of law under section 256(2) of the Income-tax Act, 1961 ("the Act") : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to get depreciation allowance and development rebate in respect of the sums of Rs. 3,43,387 and Rs. 5,51,377 ?" The year of assessment involved in this case is the assessmen year 1957-58 f....

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....es has been given by the Tribunal in its statement of case in paragraph 6 which is as under : "That the figures mentioned in the question sought to be referred are not correct figures as would be clear from the order of the Tribunal itself dated April 16, 1970. The correct figures which are under dispute are as under : Expenditure incurred during Rs. 2,48,516 (as would be clear from the peri....