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    <title>High Court Grants Investment Allowance to Leasing Companies for Machinery Leased for Manufacturing u/s 32A.</title>
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    <description>A leasing or finance company, which leased out machinery owned by it, to third parties, who used the machinery for manufacture of articles or things as specified in Section 32A(2)(b)(III) would be entitled to investment allowance u/s 32A - HC</description>
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