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2005 (3) TMI 721 - PUNJAB & HARYANA HIGH COURTExtract: ....... of Income-tax (Appeals) as well as the Tribunal in holding that the actual cost of machinery and plant for the purpose of investment allowance had to be the same. We are, therefore, satisfied that no substantial question of law arises out of the order of the Tribunal for consideration of this court. The appeal is, accordingly, dismissed in limine.
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