HEDGE, J. ( 1 ) THIS is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The question of law referred is : "whether, in computing the written down value for the purposes of the second; proviso to section 10 (2) (vii) the initial depreciation allowed under section 10 (2) (vi) is to be included ?" ( 2 ) THE question has to be answered in favour of the Revenue, in view of the decision of this court in Esthuri Aswathiah v. Commissioner of Income-tax. In other words, our answer to the question referred is that the initial depreciation allowed under section 10 (2) (vi) (a) should be taken into account in ascertaining the written down value for the purposes of computing the profit under section 10 (2) (vii) of the Indian Income-tax Act, 1922. No costs.