2003 (8) TMI 539

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..... hether on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the CIT (Appeals) on the ground that the machineries on which the extra shift allowance is claimed are not covered by stationery plant as contemplated in clause (iii)-(iv)(I) of Appendix-I of rule 5 of Income-tax Rules, 1962? 2. Whether, on the facts and in the circumstances of .....

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..... thereon, to decide whether the machinery for which the assessee claims depreciation at the higher rate is entitled to it. It shall then draw up a supplemental statement of case and the matter shall be reheard by the High Court having regard to what is found by the Tribunal and to this judgment. 4. In view of this, we request the learned Tribunal to decide the matter and send the supplemental st .....

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