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1975 (6) TMI 50 - HC - Income TaxExtract: .......and taking into account the dictionary meaning of the word "plant", in our opinion, safe deposit vault is clearly "plant" and will be entitled to the development rebate as provided in section 33 of the Act. Thus, our answer to question No. 3 above referred to is in the affirmative. The revenue will pay the costs of the assessee.
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