2001 (12) TMI 37

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....estions referred for our consideration at the instance of the Revenue are: "1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to its claim for investment allowance? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and had valid materials for holding that the assessee ....