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2017 (10) TMI 1310 - HC - Income TaxDepreciation on the assets not actually in the possession of the assessee - ITAT allowed the claim - Whether the order of the Tribunal ignores and does not deal with the factual findings recorded by the assessing officer and is, therefore, perverse ? - Held that:- This Court is of the considered opinion that both the question Nos. 1 and 2 raised in this appeal are thus not question of law, but they are purely questions of facts which have been decided by the Tribunal as the last authority on facts by analyzing the relevant documents and facts and the first appellate authority has also decided the issue in favour of the assessee. Thus, there are concurrent findings of fact by both the appellate authorities. - Decided against revenue
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