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1995 (3) TMI 126 - AT - Income TaxExtract: .......orities relied upon by the revenue cannot be pressed into service in deciding the issue before us. 9. In view of the above discussion, it is held that the activity carried on by the assessee amounts to manufacturing activity and the assessee is entitled to investment allowance under section 32A. 10. In the result, appeal of the assessee is allowed.
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