2007 (5) TMI 219

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..... y correct in holding that the bottles and crates in the assessee’s case did not constitute its stock-in-trade and should be treated as plant – depreciation on bottles and crates is allowable - 183 of .....

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..... assessee who has submitted that the following three decisions of three different High Courts, which have all answered a similar question in favour of the assessee: (1) CIT v. Prem Nath Monga Bott .....

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