1995 (7) TMI 49

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..... of admission. This is an application under section 256(2) of the Income-tax Act, 1961. Sri Bharatji Agarwal at the very outset relying upon Delhi Cold Storage P. Ltd. v. CIT [1991] 191 ITR 656 (SC), submitted that the assessee is not entitled to claim investment allowance under section 32A of the Income-tax Act and, therefore, this concession under section 32A of the Income-tax Act has been wron .....

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