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1997 (7) TMI 88 - ANDHRA PRADESH HIGH COURTExtract: .......ot but be held that the intention of Parliament is to exclude road transport vehicles (motor cars) from the benefit of investment allowance provided under section 32A. For the above reasons, the above question is answered in the affirmative, that is, in favour of the Revenue and against the assessee. The reference is answered accordingly. No costs.
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