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1996 (4) TMI 56 - HC - Income TaxExtract: .......way of renovation, we hold that section 32(1A) would not be applicable in the present case. Our attention has also been drawn to the decision of the Delhi High Court (78 ITR 200) (sic) though the same relates to section 30(a)(ii). Accordingly, we answer the question in the affirmative, in favour of the assessee. There shall be no order as to costs.
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