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1991 (3) TMI 36 - KARNATAKA HIGH COURT
Extract:
.......d on. The dumpers and tippers are essentially machinery to carry on construction work. In view of the above, we are of the view that the assessee is entitled to investment allowance in respect of dumpers and tippers. The question referred to us will have to be answered in the affirmative and against the Revenue. References are answered accordingly.