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1990 (10) TMI 3 - SC - Income TaxCircular No. 189 dated January 30, 1976 - Reserve for purposes of development rebate - Whether, the assessee can be said to have complied with the provisions of proviso (b) to section 10(2)(vib) of the Indian Income-tax Act, 1922, and was, therefore, entitled to allowance of development rebate on the plant and machinery installed after January 1, 1958
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