2001 (11) TMI 36

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..... "1. Whether the Appellate Tribunal was correct in law in holding that the dredgers were ships and hence the value of the dredgers should be included in the computation of capital base for working out the relief under section 80J? 2. Whether the Appellate Tribunal was correct in law in holding that the dredgers were ships and hence the investment allowance should be given in respect of the dre .....

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