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1994 (4) TMI 98 - AT - Income TaxExtract: .......teeth. In this view of the matter, we find that ground No. 3 in assessee s appeal succeeds and ground No. 5 in revenue s appeal fails. We, therefore, direct that the assessee is entitled to investment allowance on the machines purchased for the manufacture of washing soap. 21 to 34. These paras are not reproduced here, as they involve minor issues.
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