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2009 (2) TMI 47 - HC - Income TaxWhether Tribunal was right in law in holding that the assessee, who is a doctor in medical profession, was entitled to investment allowance under section 32A of the Income-tax Act, 1961, on scanning machine – held that purchase of a scanner machine at the hands of a doctor in the medical profession is entitled to be treated as plant for deduction of investment allowance under section 32A - reference is accordingly, answered against the Revenue and in favour of the assessee
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