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1984 (9) TMI 144 - ITAT MADRAS-CExtract: .......hem separately, I would direct that the actual value of each of these items be separately worked out and investment allowance be allowed for the part representing rigs and compressors. 8. The question referred to me is answered as above. The matter will now go back to the Bench which originally heard the appeal for proper disposal according to law.
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