1988 (12) TMI 98

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..... Department is : "Whether, on the facts and in the circumstances of the case, the written down value of the assets in question for the assessment year 1956-57 required to be computed under the provisions of clause (b) of section 10 (5), independently of clause (a) thereof ?" It is common ground that the assets in dispute were acquired during the previous year for the assessment year 1955-56 and .....

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