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1993 (3) TMI 40 - HC - Income TaxExtract: .......d capital investment of the company in these assets. The Tribunal, therefore, was not right in directing that the cost of plant and machinery should be reduced by a sum of Rs. 24.92 lakhs. The question, therefore, which is referred to us at the instance of the assessee is answered in the negative and in favour of the assessee. No order as to costs.
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