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1981 (2) TMI 43 - HC - Income TaxExtract: ........ Our answer to question No. 2 is that, on the facts and in the circumstances of the case, the assessee is entitled to claim development rebate in respect of the air-conditioning plant under s. 33 of the I.T. Act, 1961. The reference is answered accordingly. In the circumstances of the case, the parties shall bear their own costs of this reference.
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