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1990 (5) TMI 52 - AT - Income TaxExtract: ....... investment allowance in respect of the new plant and machinery installed by it at its Kandla project. 8. In the result, both the appeals are allowed. The order of the CIT(A) is set aside and the ITO is directed to allow investment allowance to the assessee as claimed by it in both the years in respect of the machineries installed at Kandla project
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