Supreme Court affirms benefit under Section 32A for investment in effluent treatment plant.

The Supreme Court upheld the High Court's decision to grant the benefit of Section 32A of the Income Tax Act to the respondent-assessee for investment in an effluent treatment plant. The appeal was dismissed, and no costs were awarded.

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The Supreme Court dismissed the appeal and upheld the High Court's decision to grant the benefit of Section 32A of the Income Tax Act to the respondent-assessee for investment in an effluent treatment plant. No costs were awarded.

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