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1982 (8) TMI 120 - ITAT HYDERABAD-AExtract: ....... grant the allowance, subject only to the other conditions being satisfied. 4. In this view, we allow the appeal and direct the ITO to consider the claim of investment allowance on merits, on the basis that, the assessee s activity is of an industrial undertaking which is engaged in the business of construction or manufacture of articles or things.
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