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1998 (12) TMI 52 - HC - Income TaxExtract: .......ssee on the facts found by the Tribunal must be held to be engaged in the business of manufacture of textiles and was entitled to initial depreciation. In view of our answers to questions Nos. 1 and 2, the question raised and referred it the instance of the assessee has become of academic importance which we decline to answer. No order as to costs.
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