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1983 (8) TMI 16 - HC - Income TaxExtract: .......ssessee company was not entitled to depreciation and development rebate on the gross cost of the new service connection and the Tribunal took the correct view of law. The question thus is answered against the assessee and in favour of the Revenue. Revenue authority is entitled to its consolidated hearing fee of Rs. 250. SUSHIL KUMAR JHA J.-I agree.
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