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2010 (8) TMI 73 - HC - Income TaxReference - whether the assessee should have been allowed depreciation at 15 percent, or at 10 per cent? Tribunal allowed the depreciation at 15 percent. Held that - where in respect of assessment year 1975-76 the reference was returned unanswered because of insubstantial tax effect. The same reason applied to the assessment year 1977-78.
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