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1997 (6) TMI 62 - AT - Income TaxExtract: .......rticles or things. This being so, the assessee is entitled to the benefits available under section 80HHC and would also be entitled to investment allowance on Fork Lifts which is being used for manufacturing activities. In view of this, the order passed by the CIT(Appeals) is upheld. 8. In the result, the appeal filed by the Department is dismissed
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