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1973 (5) TMI 18 - ORISSA HIGH COURT" (1) Whether amount paid to the workmen as bonus were expenditure laid out wholly and exclusively for the purpose of business ? (2) Whether, amount paid towards the legal charges were expenditure laid out wholly and exclusively for the purpose of business ? (3) Whether the assessees are entitled to claim development rebate on railway sidings used by them for transporting their raw materials and finished goods ? " In this case, the very fact that the Indian Income-tax Rules enumerate railway sidings as coming within the definition of plant and machinery obviates the necessity of examining the question whether it would come within the definition of plant. As has been said already, the aforesaid Supreme Court decision makes it clear that it would come within such definition even if it had not been clearly enumerated under rule 8 - petitioner is entitled to claim development rebate on the railway sidings installed by the petitioner for transport of raw materials and finished goods
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