2016 (2) TMI 1174

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..... ion on commercial principles, hence, the amount of depreciation has to be deducted to arrive at the income available. This view is substantiated by a Division Bench judgment of this Court in Commissioner of Income Tax-II, Jodhpur Vs. Krishi Upaj Mandi Samiti, Jaisalmer (2015 (3) TMI 11 - RAJASTHAN HIGH COURT). In view of it, we are of the considered opinion that this appeal does not involve any su .....

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