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1987 (9) TMI 8 - HC - Income TaxExtract: ....... Revenue and in favour of the assessee for all the three assessment years by answering the above question as under The Tribunal was justified in holding that the bottles and shells constitute plant within the meaning of section 43(3) of the Income-tax Act, 1961, and as such, depreciation and development rebate thereon was rightly allowed. No costs.
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