2001 (2) TMI 68

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..... engaged in the business of construction, manufacture or production of high tension transmission lines which are articles not specified in the Eleventh Schedule to the Income-tax Act, 1961, and was, therefore, entitled to investment allowance under section 32A of the Act, in the sum of Rs. 23,271 for the assessment year 1978-79. The Tribunal in so holding affirmed the view of the Commissioner who, .....

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