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1983 (6) TMI 37 - ITAT AHMEDABAD-AExtract: .......in the same manner as other machinery or plant which is entitled to ESA. 11. For the aforesaid reasons, we do not agree with the conclusion reached by the Commissioner (Appeals) that know-how is exigible to ESA. We reverse the decision of the Commissioner (Appeals) on this point and restore the decision of the ITO. 12. The appeal is partly allowed.
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