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2003 (4) TMI 585 - HC - Income TaxExtract: ............ he third proviso to section 32(1) of the Income Tax Act, 1961 would not be applicable in respect of the plant and machinery which cost below ₹ 5,000 00 since such assets are covered specifically under the first proviso, and that the entire cost is to be allowed by way of deduction?"
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