1998 (12) TMI 31

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..... o us for consideration : "Whether, on the facts and in the circumstances of the case, the activities carried out for the preparation of granite blocks amounted to manufacture of an article within the meaning of section 32A and the assessee is entitled for investment allowance under section 32A?" The year of assessment involved is 1984-85. The assessee is a registered firm. It was engaged in .....

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