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2005 (10) TMI 497 - AT - Income TaxExtract: .......rry forward only the actually unabsorbed investment allowance to the next year and not the notionally computed investment allowance. The order of the Assessing Officer is restored and that of the Commissioner of Income-tax (Appeals) is set aside. Therefore, two grounds of the Revenue are allowed. In the result, the appeal of the Revenue is allowed.
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