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1981 (6) TMI 28 - HC - Income TaxExtract: .......nce to such interest also. In this view of the matter, the Tribunal was amply justified in allowing the depreciation and development rebate claimed by the assessee. In the above premises, we also answer questions Nos.1 and 2 in the affirmative and in favour of the assessee. Each party will pay and bear its own costs. SABYASACHI MUKHARJI J.-I agree.
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