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2007 (1) TMI 124 - HC - Income TaxExtract: .......semble any machinery. Once it is found that the assessee did not satisfy the conditions for grant of investment allowance as laid down under section 32A of the Act, we do not find any reason to hold that the assessee is entitled to the same. Accordingly, the questions referred to above are answered against the assessee and in favour of the Revenue.
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