Deduction u/s 32A(1) of the Act – Investment allowance - If during the assessment year relevant to the...

Deduction u/s 32A(1) of the Act – Investment allowance - If during the assessment year relevant to the year of installation or use the total assessed income of the assessee is nil or negative, then the assessee cannot be expected to create an actual and non-illusory reserve equivalent to 75% of the claim - HC .....

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