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1983 (9) TMI 111 - ITAT BANGALOREExtract: .......o squarely applies to the instant case. For allowing the investment allowance under section 32A the Commissioner (Appeals) was right in following the above ratio. Thus, we uphold his order in allowing investment allowance on the installation of internal telephone system in the assessee s factory. 4. In the result, the appeal fails and is dismissed.
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