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Directs that the deduction allowable under section 32A shall not be allowed in respect of any ship or aircraft acquired or any machinery or plant installed after the 31st day of March, 1987

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....tion No. G.S.R.870(E) Dated:- 12-6-1986 Income Tax Act, 1961<br>Income Tax<br>Section 032A<br>Inc.Tax Act 1961<br>Directs that the deduction allowable under&nbsp;section 32A shall not be allowed in r....

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