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of <h1>Tribunal allows investment allowance for brewery generator despite use in alcohol production</h1> The Tribunal granted investment allowance for a generator used in a brewery, despite its use in the production of alcoholic drinks. The decision was based ... - The CIT sought reference on investment allowance for generator used in brewery. Assessing Officer denied allowance due to use in alcoholic drinks production. CIT(A) upheld denial, but Tribunal granted allowance based on earlier case. Reference request rejected for consistency with previous decision on transformer allowance.
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