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1995 (7) TMI 44 - DELHI HIGH COURTExtract: .......terpretation of section 32A of the Act. We, therefore, direct the Tribunal to state the case and refer the following reframed question to this court Was the Tribunal right in holding that the assessee carrying on a hotel business was entitled to investment allowance under section 32A of the Income-tax Act, 1961 ? There will be no order as to costs.
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