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1993 (12) TMI 230 - HC - Income TaxExtract: .......ment allowance or development rebate as the requirement of both the allowances is that the plant and machinery shall be used for the purpose of the business. 21. For the reasons aforesaid, we answer the question in the affirmative and in favour of the assessee and against the revenue. 22. There will be no order as to costs. Chowdhury, J. - I agree.
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