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1994 (10) TMI 104 - ITAT DELHI-BExtract: .......Assessing Officer, the question of investment allowance as a consequent relief has also to be re-examined by the Assessing Officer. In the above background, orders on this issue are also set aside and matter restored to the file of the Assessing Officer. 19. In the result, both the appeals are allowed for statistical purposes in terms stated above.
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