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1984 (10) TMI 57 - ITAT AHMEDABAD-BExtract: .......ealing with the reserve other than voluntarily cannot call forth the application of the violative parts of the section. In the result, I agree with the view of the ld. Judicial Member that investment allowance cannot be denied to the assessee for the year under appeal. The matter will go back to the bench which heard the appeal for proper disposal.
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