2005 (3) TMI 772

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..... Act, 1961 (hereinafter referred to as the Act ) for opinion to this Court :-- Whether, on the facts and in the circumstances of the case, ld. Tribunal was justified in holding that the assessee-company is entitled to investment allowance under section 32A of the Income-tax Act, 1961 ? 2. The reference relates to the assessment year 1980-81. The respondent- assessee is a State Government c .....

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