1999 (2) TMI 26

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....br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., MRS. A. SUBBULAKSHMY&nbsp; R. Jayasimha Babu J. The Tribunal has held that the payment towards provident fund and employees State insurance hav....

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.... and the safe working, such air-conditioners would also to be eligible for investment allowance, just as an electrical appliance such as a stabilizer which is essentially an adjunct to an electrical e....