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1979 (12) TMI 46 - HC - Income TaxExtract: .......see within the meaning of the Electricity (Supply) Act, 1948, and it was entitled to the allowance of the development rebate as contemplated by prov. (b) to Expln. 2 to s. 10(2)(vib) of the Indian I.T. Act, 1922. For the reasons recorded above, we answer the question in the affirmative, that is, in favour of the assessee. B. S. DHILLON J.--I agree.
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