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1995 (11) TMI 444 - RAJASTHAN HIGH COURTExtract: .......ed by the assessee should not be deducted from the cost of the assets for the purpose of allowing depreciation. Question No. (ii) Question No. (ii) is answered in favour of the Revenue and against the assessee and it is held that the investment allowance has to be deducted from the commercial profits for determining relief under s. 80HH of the Act.
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