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1997 (7) TMI 62 - BOMBAY HIGH COURTExtract: .......within the ambit of the list of articles in entry 26 of the Eleventh Schedule, and consequently, holding that the assessee-company was entitled to investment allowance. Accordingly, we answer the question referred to us in the affirmative and in favour of the assessee and against the Revenue. Reference disposed of accordingly. No order as to costs.
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