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1995 (9) TMI 120 - AT - Income TaxExtract: .......same, though the assessee could store the milk for a few days. Accordingly, we are not inclined to interfere with the order passed by the Commissioner under section 263 of the Income-tax Act, 1961 and hold that the assessee is not entitled to investment allowance under section 32A of I.T. Act. 9. In the result, the assessee s appeals are dismissed.
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