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1994 (11) TMI 1 - HC - Income TaxWhether Tribunal was right in law and fact in finding that the assessee is entitled to investment allowance under section 32A - Whether Tribunal was right in law and fact in finding that the activity of the assessee would be well within the term 'business' of construction in. section 32A(2)(b)(iii) - Whether, on the facts and in the circumstances of the case, the Tribunal was right in law and fact in finding that the assessee is an 'industrial company'
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