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COMMISSIONER OF INCOME-TAX versus PAWANSUT COLD STORAGE (P.) LTD


Investment Allowance Cold Storage Plant Preparation of any item or manufacture of article or item Investment Allowance Income Tax Act, 1961, Section 32A Indian Income Tax Rules, 1962, R5AA [CITV Section Warim Singh Cold Stores ( 1989) 178 Dislikes ITR 585 (P&H)]

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