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1989 (10) TMI 20 - HC - Income TaxExtract: ....... reduced from the cost of the machinery of the assessee for the purpose of income-tax. We answer the question referred to us in the negative, against the Revenue and in favour of the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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