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2005 (3) TMI 37 - GUJARAT HIGH COURT"(1) Whether Tribunal was right in law in holding that the drainage and sewerage network constituted plant and machinery and was entitled to investment allowance under section 32A of the Income-tax Act on its cost of Rs. 63,54,058? (2) Whether Tribunal was right in law in holding that tractor-trailers used for lifting and carrying equipment and materials constituted plant and machinery and were entitled to investment allowance under section 32A of the Income-tax Act?" - Question No. 1 is answered in the affirmative, i.e., in favour of the assessee and against the Revenue - it is apparent that the tractor-trailer was inducted or introduced in the business and was, therefore, installed for the purposes of the business of the assessee entitling the assessee to claim investment allowance. Question No. 2 is answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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