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1999 (2) TMI 108 - ITAT MADRAS-A
Extract:
.......tified in invoking section 155(4A) read with section 32A(5) and withdrawing the investment allowance already granted for the years under consideration. 2. In accordance with the majority opinion, we dismiss the assessee s appeals by upholding the orders of both the lower authorities. . In the result, the appeals filed by the assessee are dismissed.