2008 (4) TMI 22

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..... lysing the material on record held that there is nothing to show that the machinery, namely, expellers remained idle for the entire block period 1-4-88 to 24-2-99 - not necessary for us to go into the larger question of law- appeal dismissed - Appeal (civil) 2976 of 2008 - - - Dated:- 22-4-2008 - BENCH: S.H. KAPADIA B. SUDERSHAN REDDY JUDGMENT: JUDGMENT O R D E R Leave granted. T .....

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..... ual use is the only requirement apart from ownership for allowance of depreciation under Section 32. It is the case of the Department that important question of law arose for determination before the High Court. That, the High Court has failed to examine the said question and that it had erred in dismissing the Tax Appeals only on the ground that no substantial question of law had arisen. In .....

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