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claimed u/s 32(1)(iia) and investment allowance claimed u/s 32AC . During the year under consideration, the appellant has claimed additional depreciation ... Further, the appellant has also claimed investment allowance u/s 32AC on the investment made in the various vehicles used in the activity of road

Income Tax Act,1961 and investment allowance u/s 32AC disallowed and confirmed by him, as per the grounds stated in the order or otherwise ... account of claim of investment allowance u/s 32AC of the Income Tax Act 1961, as per the grounds stated in the order or otherwise