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2006 (12) TMI 136 - HC - Income TaxWhether Tribunal was right in law in holding that the driver‘s salary was not to be included while working out the disallowance u/s 37(3A) - expression “running and maintenance of motor cars” would clearly include the expenditure on hiring a drive for running, the said motor car – hence, driver‘s salary must be included while working out the disallowance u/s 37(3A) - assessee claimed investment allowance in respect of its refinery unit for new machinery - Assessing Officer is not justified in disallowing the claim on the ground that the refinery was not a manufacturing process/industrial undertaking
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