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1997 (12) TMI 15 - SCH - Income TaxWhether, on the facts and in the circumstances of the case and in law, the cost of uninstalled machinery of ₹ 14,71,833 is to be taken into account in the computation of the capital for computing the relief under section 80J - High Court answered the question in favour of the assessee relying on the decision in the case of CIT v Cibatul Ltd. This judgment has been approved by Apex Court in the case of CIT v Alcock Ashdown and Co. Ltd. - hence revenue appeal is dismissed
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