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1992 (5) TMI 50 - AT - Income TaxExtract: .......ellate authority were perfectly justified in withdrawing the investment allowance granted in respect of these machineries for the assessment year 1980-81. The order of the ld. first appellate authority in confirming the order of the assessing officer passed under section 155(4A) is hereby confirmed and the appeal filed by the assessee, is dismissed
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