Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1993 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (1) TMI 17 - ORISSA HIGH COURTExtract: .......reciation on scientific research and development equipment. The Tribunal had not noticed the effect of the change brought in by the Finance (No. 2) Act, 1980. Our answer to the question, therefore, is in the negative, in favour of the Revenue and against the assessee. The references are, accordingly, disposed of. No costs. D. M. PATNAIK J.-I agree.
|