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1997 (7) TMI 33 - PUNJAB AND HARYANA HIGH COURTExtract: ....... Amritsar Bench, Amritsar, to refer the following question of law, arising from the order of the Tribunal, along with the statement of the case to this court for its opinion Whether, on the facts and circumstances of the case, the amount of subsidy is to be reduced from the cost of building and machinery for determining the depreciation allowable ?
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