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1988 (3) TMI 29 - HC - Income TaxExtract: .......i) does not disentitle the assessee to claim investment allowance under section 32A as well as appropriate deduction under section 80J of the Act. In our opinion, the Tribunal s conclusion is correct. In that view, we answer the questions referred to us in the affirmative, that is to say, in favour of the assessee and against the Revenue. No costs.
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