2019 (1) TMI 1968

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Full Text of the Document

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....ppeal under Section 260A of the Income Tax Act, 1961, raising the following substantial questions of law: " I. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law, in holding that the assessee is entitled for depreciation @ 40% on vehicles given on lease under hire purchase agreement? II. Whether, on the facts and in the circumstances of the case, the Tri....