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2001 (9) TMI 254 - AT - Income TaxExtract: ....... was not justified in upholding the Assessing Officer s action in withdrawing the investment allowance. His impugned order on this issue is, therefore, reversed and the Assessing Officer is directed to grant the investment allowance to the assessee for both the years under consideration. 14. In the result, these appeals of the assessee are allowed.
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