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1992 (2) TMI 151 - AT - Income TaxExtract: .......b-clause (iii) of section 32A(b) of the IT Act and is, therefore, not entitled to investment allowance in respect of plant and machinery claimed to have been used for the purposes of business of construction of godowns and buildings. 7. Accordingly, the order of the ld. CIT(A) on this point is reversed and the appeal filed by the Revenue is allowed
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