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1970 (9) TMI 24 - HC - Income TaxExtract: .......mpany s own resources. We are in agreement with the above view which appears to have the consensus of authority in its favour arid in accordance therewith we hold in reply to the second question that the development rebate was admissible to the company on the gross cost irrespective of any reimbursement received by it. PREM CHAND PANDIT J.-I agree.
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