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1999 (6) TMI 33 - GAUHATI HIGH COURTExtract: .......king the investment allowance admissible under section 32A of the Income-tax Act to the assessee-respondent and which order has been rightly upheld by the Appellate Tribunal. The Tribunal has also committed no mistake in rejecting the application under section 256(1) of the Act. The application is, therefore, rejected. We make no order as to costs.
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