https://www.taxtmi.com/highlights?id=16451 Though the machinery was second hand but it was not used by the assessee outside India, therefore, it cannot be said that machinery was previously used for the purpose of computing deduction u/s 80IC(4) - AT en-us Thu, 19 Dec 2013 10:50:31 +0530 Thu, 19 Dec 2013 10:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16451 Though the machinery was second hand but it was not used by the assessee outside India, therefore, it cannot be said that machinery was previously used for the purpose of computing deduction u/s 80IC(4) - AT Highlights Income Tax Thu, 19 Dec 2013 10:50:31 +0530 https://www.taxtmi.com/highlights?id=16451