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1983 (10) TMI 108 - AT - Income TaxExtract: .......d Regulation) Act, 1951. Since the Act has its own definition of a small scale industry, we have no doubt that the first appellate authority was justified in rejecting the claim of the assessee. It could not have the benefit of investment allowance. 10. In the result, the appeal is partly allowed in the manner indicated in the preceding paragraphs.
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