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1988 (12) TMI 13 - BOMBAY HIGH COURTExtract: ....... was eligible for rebate under section 2(4)(a)(i) and (ii) of the Finance (No. 2) Act of 1967 ? Counsel are agreed that both the questions must be answered in the negative and in favour of the Revenue, in view of the judgment of this court in Metal Rolling Works Pvt. Ltd. v. CIT 1983 142 ITR 170. The questions are so answered. No order as to costs.
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