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1990 (12) TMI 167 - AT - Income TaxExtract: .......2A of the Act. Therefore, we hold that the assessee-company is not entitled to investment allowance claimed by it in these two years and that the departmental authorities were right in not allowing the same. Accordingly, we confirm the orders of the Commissioner of Income-tax (Appeals) in both the years. 12. In the result, the appeals are dismissed
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