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1981 (9) TMI 167 - ITAT CHANDIGARHExtract: .......e computing the capital employed in the industrial undertaking. The ITO withdrew the claim in the reassessment proceedings on the mere ground that the asset had not been used. This is not a justification for withdrawing the relief. The assessee is entitled to relief and the ld. Commr. rightly allowed it. His order is confirmed. 7. Appeal dismissed.
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