1988 (7) TMI 17

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....d to this court under section 256(1) of the Income-tax Act, 1961, for the assessment year 1960-61 "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that depreciation debited in the account books in excess of what was allowed in the assessment should also be included in the capital computation under the Second Schedule to the Companies (Pr....