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1986 (7) TMI 161 - ITAT CHANDIGARHExtract: .......s road transport , being one of the prohibition for grant of investment allowance in proviso (b) below sub-s. (1) of s. 32A. Taking into consideration the totality of the circumstances of the case, we have no hesitation in reversing the order of the CIT(A) and restoring that of the ITO. We order accordingly. 7. In the result, the appeal is allowed.
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