1994 (11) TMI 108

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..... 1-1994 - Judge(s) : T. L. VISWANATHA IYER., K. K. USHA JUDGMENT The judgment of the court was delivered by T. L. VISWANATHA IYER J. --The question sought to be referred is whether the assesse .....

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..... e Tribunal agreed with the Commissioner (Appeals) and stated that the truck is required to provide quick mobility for the fire-fighting equipment. The truck cannot therefore be denied the investment a .....

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