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2002 (2) TMI 1278 - AT - Income TaxExtract: .......Instruction No. 617 dated 13-9-1973. Therefore keeping in view the detailed explanation given by the ld. A.R., we hold that this Matador Van is entitled to investment allowance. The Assessing Officer is directed to allow investment allowance of Rs. 29,472 on the purchase of this Matador Van. 6. In the result, this appeal of the assessee is allowed.
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