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1993 (4) TMI 91 - AT - Income TaxExtract: .......) 37 ITD 159 (Ahd) in which one of us, the Accountant Member was a party. Respectfully following the elaborate reasons given in the said order of the Tribunal, the assessee s contention is accepted and the ITO is directed to grant investment allowance to the assessee in accordance with the provisions of law. 5. In the result, the appeal is allowed.
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