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1998 (10) TMI 29 - MADRAS HIGH COURTExtract: .......hird parties who use the machinery for manufacture of articles or things as specified in section 32A(2)(b)(iii) is entitled to investment allowance in respect of such machinery under section 32A. Following the decision of the Supreme Court cited supra, we answer the second question of law in favour of the assessee and against the Revenue. No costs.
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