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2006 (9) TMI 152 - HC - Income TaxExtract: .......of this order. In the result, this appeal is partly allowed. The questions of law are answered in favour of the assessee with a condition that the benefits are available only in the event of a finding by the Tribunal with regard to the equipment falling within the four corners of the notification dated August 1, 1984. Ordered accordingly. No costs.
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