1992 (4) TMI 7

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....Bhatnagar and P. Parameswaran, Advocates) For the Respondent : Harish N. Salve, Senior Advocate (Sudhir Gopi and A. G. Prasad, Advocates) JUDGMENT Heard learned counsel on both sides. The question of law formulated for the opinion of the High Court on a reference under section 256 of the Income-tax Act, 1961, pertains to the entitlement of the assessee to the investment allowance under se....