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2006 (8) TMI 661 - GUJARAT HIGH COURTExtract: .......as actual cost for all the purposes and investment allowance would have to be based on such adjusted cost. We respectfully following the same, allow the appeal on this ground.” When the issue is covered by the decision of this Court in CIT Vs. Gujarat Fertilizers (supra), no substantial question of law does arise. The appeal stands dismissed.
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