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    Income Tax

    Grant of investment allowance on weighing machines, computers...

    Investment Allowance Expanded: Broader Interpretation for Items in Tea and Coffee Blending Beyond Direct Manufacturing Use.

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    Income TaxJune 29, 2018Case LawsHC

    Grant of investment allowance on weighing machines, computers and electrical appliances, etc. - blending of tea or coffee - The phrase “for the purpose of” has to be given some meaning. It does not always refer to an article or thing used directly in manufacture, as is the mistaken view.

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