2012 (9) TMI 664

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.... though served. 2. The civil appeal filed by the Department is allowed with no order as to costs. ORDER 1. None appears for the respondent, though served. 2. This civil appeal filed by the Department concerns Assessment Year 1987-1988. 3. A short question which arises for determination in this civil appeal is, whether the assessee was entitled to investment allowance under Section 32A(2)(b) o....