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1994 (12) TMI 41 - HC - Income TaxExtract: .......er, in such an event was justified in withdrawing the development rebate and investment allowance allowed to the assessee in respect of such machinery. In view of the above, both the questions referred to us are answered in the affirmative and in favour of the Revenue. In the facts and circumstances of the case, there shall be no order as to costs.
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