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2000 (4) TMI 8 - JAMMU AND KASHMIR HIGH COURTExtract: ....... Tribunal to this court and following the decision of this court cited above, the same is answered in the negative, i.e., in favour of the Revenue and against the assessee. As a result, the assessee would not be entitled to investment allowance on the transformer. The Tribunal erred in allowing the same. This application is disposed of accordingly.
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