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1999 (3) TMI 18 - SC - Income TaxWhether Tribunal was right in law in holding that the assessee had claimed extra-shift allowance on computer only and not on data processing machines and computer is eligible for extra-shift allowance - Whether Tribunal was right in law in holding that the assessee is entitled to investment allowance on data processing machine/computer even though the assessee is not engaged in any of the activities mentioned in section 32A(2) - application of the Revenue u/s 256(2) is allowed
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