- (1.) Leave granted in Special Leave Petition (Civil) No. 15251 of 2008.
(2.) Facts, as they appear in Civil Appeal Nos. 1812-1813 of 2005, are taken note of as the following substantial question of law, which arises for consideration, is common in these appeals: "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in holding that the unabsorbed depreciation should be allowed before the allowance of the unabsorbed investment allowance in computing income of the appellant/assessee for the Assessment Year 1991-1992, when the assessee had not claimed the unabsorbed depreciation in its income-tax return though it had claimed depreciation for the current year
(3.) The aforesaid question has arisen for consideration in the following set of facts:;