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1997 (6) TMI 1 - BOMBAY HIGH COURTExtract: .......the ratio of the decision of this court in CIT v. Deejay Hatcheries 1995 211 ITR 652, the assessee is not entitled to investment allowance under section 32A of the Income-tax Act, 1961. In view of the above, the question referred to us is answered in the negative and in favour of the Revenue. Reference disposed of accordingly. No order as to costs.
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