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2004 (5) TMI 531 - AT - Income TaxExtract: .......ble Supreme Court in the case of CIT v. Shaan Finance P. Ltd. 1998 231 ITR 308, therefore, the Assessing Officer is directed to revise the assessment in the impugned assessment year 1989-90 by restoring the investment allowance portion pertaining to the machineries leased out by the assessee. In the result, the appeal is allowed. Order accordingly.
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