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1991 (1) TMI 4 - HC - Income TaxExtract: .......nted in respect of the 9th unit. It was also established that the 10th unit was commissioned during the relevant year. In these circumstances, following the decision of this court in Ravi Machine Tools (P.) Ltd. v. CIT 1978 114 ITR 459 (Kar), the third question is answered in the affirmative and against the Revenue. References answered accordingly.
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