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1988 (5) TMI 88 - ITAT MADRAS-DExtract: .......rebate and investment allowance that were allowed to the Corporation in the respective years by invoking the provisions of s.155 of the Act. We therefore, accept the contentions of the learned counsel for the appellant and cancel the orders passed by the ITO under s. 155(5)(4A) of the Act for these years. 15. In the result, the appeals are allowed.
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