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1984 (4) TMI 6 - MADRAS HIGH COURT
Extract:
.......ase the benefit of depreciation allowance as claimed by it in respect of the building which was not owned by the assessee, though used by it, during the relevant accounting period. We, therefore, answer the question referred to us in the negative and in favour of the Revenue. The assessee will pay the costs of this reference. Counsel s fee Rs. 500.