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1986 (2) TMI 136 - ITAT MADRAS-CExtract: .......e the extension of its business. 7. We, therefore, conclude that the assessee is not entitled to claim relief under section 35(1)(iv) read with section 43(4)(iii) in respect of the fibre classifier and the dust control equipment. 8. In the result, the appeal filed by the assessee is dismissed while the appeal preferred by the department is allowed.
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