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2002 (7) TMI 27 - GUJARAT HIGH COURT"(1) Whether, on the facts and in the circumstances of the case, the asses see was entitled to carry forward and set off of unabsorbed depreciation? - (2) Whether, on the facts and in the circumstances of the case, interest could have been charged under section 215 of the Income-tax Act, 1961? - (3) Whether, on the facts and in the circumstances of the case, the deletion of Rs. 76,648 on account of house property income was justified?" - "(4) Whether, on the facts and in the circumstances of the case, the asses see was entitled to carry forward and set off of unabsorbed development rebate and investment allowance?" - our answer to question No. (1) is in the affirmative, i.e., in favour of the assessee and against the Revenue. - our answer to question No. (2) is in the affirmative, i.e., in favour of the Revenue and against the assessee. - our answer to question No. (3) is in the affirmative, i.e., in favour of the assessee and against the Revenue. - our answer to question No. (4) is in the negative, i.e., in favour of the Revenue and against the assessee
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