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1985 (12) TMI 66 - ITAT AHMEDABAD-BExtract: .......nstant case, the assessee is engaged in manufacturing activities, and, therefore, would be entitled to investment allowance as contemplated under section 32A. We would, therefore, direct the ITO to accept the assessee s claim for deduction of investment allowance and modify the assessment accordingly. 6. In the result, both the appeals are allowed.
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