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1989 (8) TMI 114 - ITAT DELHI-DExtract: .......nce the words used are machinery and plant it must be held that the withdrawal is permissible only if the machinery or plant that the has been installed by the assessee on which investment allowance has been granted was sold by the assessee as such. 17. For the aforesaid reasons, we uphold the order of the CIT (A) Appeal of the Revenue is dismissed
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