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1988 (1) TMI 32 - HC - Income TaxExtract: ....... not be a plant within the meaning of section 43(3) of the Income-tax Act, 196 1, and entitled to development rebate. For the reasons as aforesaid, we are unable to accept the contentions of the Revenue. We answer question No. 2 in the affirmative and also in favour of the assessee. There will be, no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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