((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 887 OF 2004 The Commissioner of Income Tax ... Appellant Versus M/s. National Peroxide Ltd. ... Respondent Mr. Ashok Kotangale for the Appellant. Ms. Beena Pillai i/by D.M. Harish & Co. for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED: AUGUST 21, 2007 DATED: AUGUST 21, 2007 DATED: AUGUST 21, 2007 P.C.: P.C.: P.C.: . The question of law as formulated is as under : "Whether the assessee is not entitled to claim additional depreciation allowance on the increase cost of assets on account of exchange rate fluctuation?" . We have perused the impugned order of the tribunal The tribunal has relied on the judgment of this court in Padmaji Pulp & Paper Mills Ltd. Vs. CIT 210 ITR 97 (Bom). Nothing has been brought to our attention, showing that this court subsequently or Supreme Court has taken a different view. In the light of that question as formulated would not arise. Hence, appeal dismissed. ((-2-)) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)