2001 (2) TMI 68

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....U J.-The Tribunal has held that the assessee is mainly engaged in the business of construction, manufacture or production of high tension transmission lines which are articles not specified in the Eleventh Schedule to the Income-tax Act, 1961, and was, therefore, entitled to investment allowance under section 32A of the Act, in the sum of Rs. 23,271 for the assessment year 1978-79. The Tribunal in....