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1989 (2) TMI 49 - PUNJAB AND HARYANA HIGH COURTExtract: ....... relief under section 80J of the Act must be granted to the assessee for the whole year and not for part of the year only in proportion to which the machinery was used. This reference has, therefore, to be answered accordingly, that is, in the negative, in favour of the assessee and against the Revenue. There will, however, be no order as to costs.
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