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2018 (5) TMI 1168 - HC - Income TaxAdmit Tax Appeal for consideration of the following substantial question of law: [A] Whether the Appellate Tribunal was justified in allowing the claim of additional depreciation u/s.32(1)(iia) solely on the ground that allowance u/s.32 was to be provided as per Section 57( ii) and (iii) even though the assessee was not engaged in the manufacture or production of article or things after 30.09.2005, which is a condition precedent to allowance of additional depreciation ?
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