Date of original purchase contract and not date of revised one would be considered for sec. 32A allo

IT : Where assessee entered into contract for purchase of certain machinery on 2-5-1986, i.e., before 12-6-1986 being cut off date given in section 32A(8B) but due to escalation in price, revised contract was entered into on 18-8-1986, assets would be presumed to have been purchased before cut off date and would be eligible for investment allowance under section 32A