2001 (11) TMI 18

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..... o manufacture. - the question referred to us is answered in favour of the assessee and against the Revenue. - - - - - Dated:- 8-11-2001 - Judge(s) : R. JAYASIMHA BABU., A. K. RAJAN. JUDGMENT The judgment of the court was delivered by A.K. RAJAN J.-The question referred to us is as to whether the assessee would be entitled to investment allowance under section 32A of the Income tax Act, 1 .....

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