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1990 (12) TMI 114 - AT - Income TaxExtract: .......dertaking. It was held that development rebate cannot be withdrawn under such circumstances. 8. In view of the aforesaid discussions, we are of the considered opinion that the CIT(A) has rightly held that there was no justification in withdrawing the investment allowance granted to the assessee. 9. In the result, the revenue s appeals are dismissed
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