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1995 (8) TMI 29 - HC - Income TaxExtract: .......record and decide as to whether the assessee satisfies the tests so as to fall within the meaning of plant under section 43(3) of the Act and, if so, whether the assessee is entitled to investment allowance under section 32A of the Act. The reference is, accordingly answered, but in the circumstances of the case, there will be no order as to costs.
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