2017 (10) TMI 732

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..... before 31st March 2005, but installed after 31st March 2005 ? - Held that:- SLP dismissed. HC order confirmed [2017 (2) TMI 644 - GUJARAT HIGH COURT] saying that the provision of section 32(1)(iia) of .....

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..... ion at the rate of 20% on the plant and machinery installed by the assessee after 31st Day of March 2005 i.e. the year under consideration. No substantial question of law arise. - Decided in favour of .....

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