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1980 (10) TMI 53 - ALLAHABAD HIGH COURTExtract: .......smission of electricity and the assessee s case squarely fell within the ambit of s. 33(1)(b)(B)(i) of the I.T. Act and that it was entitled to the higher rate of development rebate at 25 . The question referred to this court is accordingly answered in the affirmative and in favour of the assessee who shall be entitled to costs assessed at Rs. 250.
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