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2003 (4) TMI 39 - KERALA HIGH COURTRetrospective amendment to section 143(1A) - additional tax under section 143(1A) - depreciation governed by the provisions of section 32(2) - 1. Whether, on the facts and in the circumstances of the case, additional tax under section 143(1A) was leviable especially since the levy has been made with respect to redetermination of depreciation governed by the provisions of section 32(2) of the Act? - 2. Whether additional tax under section 143(1A) was attracted having regard to the retrospective amendment to section 143(1A) of the Act?
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