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1989 (2) TMI 83 - PUNJAB AND HARYANA HIGH COURTExtract: ....... being so, 15 development rebate is all that the assessee can be held entitled to in respect of the machinery in question, under the residuary clause (iv) (b) of section 33 (1)(b)(B) of the Act. This reference is accordingly answered in the affirmative, in favour of the Revenue and against the assessee. There will, however, be no order as to costs.
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