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1992 (8) TMI 66 - HC - Income TaxExtract: .......tion and in view of the express provision of section 43(3) of the Act which gives an inclusive meaning to the word plant , we are of the opinion that the Tribunal was right in allowing development rebate to the assessee on books. In the result, we answer the question in the affirmative, i.e., in favour of assessee and against the Revenue. No costs.
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