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2006 (11) TMI 197 - HC - Income TaxWhether Tribunal was right in law in allowing investment allowance on the cost of machinery installed/purchased for the manufacture of soap which as per item No. 4 of the Eleventh Schedule r.w.s. 32A is specifically prohibited for the same – impugned washing soap is different from soap used by human being for person hygiene – therefore investment allowance cannot be denied on machinery used in mfg. of washing soap – in respect of computation of special deduction u/s 80HH, deduction is to be computed after deduction u/s 32A/32AB
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