2005 (3) TMI 772

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Full Text of the Document

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....n of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court :-- "Whether, on the facts and in the circumstances of the case, ld. Tribunal was justified in holding that the assessee-company is entitled to investment allowance under section 32A of the Income-tax Act, 1961 ?" 2. The reference relates to the assessment year 198....