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1984 (11) TMI 350 - ITAT CHENNAIExtract: .......e in respect of transformers does not arise and has not been raised. For the reasons stated earlier in regard to the three items, namely, investment allowance, the eligibility of relief under section 80J and the requirement of Form No. 10D, we reject the department’s objections for this year also. 10. In the result, the appeals are dismissed.
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