2002 (11) TMI 30

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....pplicant-assessee, the following question of law has been referred to this court by the Income-tax Appellate Tribunal, Ahmedabad Bench "A", under the provisions of section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). "Whether, on the facts and in the circumstances of the case, the assessee was entitled to investment allowance in respect of the liability arising out....