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1978 (7) TMI 29 - BOMBAY HIGH COURTExtract: .......expenditure the life of both the dams has been substantially lengthened and, in our opinion, the Tribunal was right in accepting the claim of the assessee for allowance of development rebate. In the result, our answer to the question referred to us is in the affirmative and in favour of the assessee. The revenue shall pay the costs of the assessee.
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