1986 (8) TMI 45

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....ated:- 28-8-1986<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. K. GULATI., N. D. OJHA&nbsp; JUDGMENT Having heard, counsel for the applicant, we are of the opinion that the following two questio....

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....l was legally correct in directing the Income-tax Officer that the investment allowance should be allowed to the assessee according to the provisions of section 32A of the Income-tax Act ? " We acc....