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1972 (3) TMI 14 - HC - Income TaxWhether 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 ? - Whether expenditure of Rs. 3,000 towards the fees of a lawyer for drafting a special resolution and making amendments to the articles of association was an admissible expenditure within the meaning of section 10(2)(xv) of the Indian Income-tax Act, 1922 ?
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