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1986 (8) TMI 144 - ITAT JAIPURExtract: ....... the assessee as a small-scale industry. We, accordingly, have come to the conclusion that assessee is carrying on the manufacture of stones, and the dumpers being used in the mining of stones being a plant, is eligible for investment allowance under section 32A and we direct the ITO to claim to the assessee. 16. The appeal by the department fails.
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