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2001 (2) TMI 83 - RAJASTHAN HIGH COURTExtract: .......ot be withdrawn on such distribution of assets under section 155(5). The same principle applies while considering the utilisation of the amount credited to the reserve account in the case of investment allowance. In view of the aforesaid, the answer to the question referred to is affirmative, i.e., in favour of the assessee and against the Revenue.
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