"Installed" in Income Tax Act 32A(1) Means More Than Fixed; Includes Inducting or Positioning for Use.

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....Investment allowance - "The word "installed" occurring in section 32A(1) would not necessarily mean that it should be fixed in a position, but the word is also used in the sense of "induct" or "introduce" or "placing an apparatus in position for service or use" - HC....