IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   14.09.2004 
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 Present:        Mr R.D. Jolly for the appellant. 
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 +ITA.No. 192/2003 
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 Admit. 
 The learned counsel for the Revenue has taken us through a decision of the Supreme Court in the case of CIT V National Pharmaceuticals and Medical Services (P) Ltd  266 ITR 521.  The following substantial question of law needs to be determined by this cour 
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 ‘‘ Whether the ITAT was justified in holding that unabsorbed depreciation/investment allowance brought forward from earlier years should not be set off against income of the current year for computing deduction u/s 80-I ?’‘ 
 Paper books be filed by the appellant within a period of three months as per rules. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 September  14, 2004 
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