2003 (11) TMI 9

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..... . The question referred is, whether the Tribunal was right in law in holding that the machinery deployed by the assessee in the seed processing unit and the marine products division are entitled to investment allowance under section 32A of the Income-tax Act, 1961. The assessee is engaged in the operation of catching of fish, processing the same, treating the fish with chemicals, freezing it and .....

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