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1996 (9) TMI 38 - HC - Income TaxExtract: .......s incorrect in confirming the order passed by the Commissioner of Income-tax (Appeals) in granting higher development rebate of 25 per cent., since the assessee is manufacturing pulp, as contemplated in the abovesaid provision. In that view of the matter, we answer the question referred to us in the affirmative and against the Department. No costs.
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