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1976 (11) TMI 45 - HC - Income TaxExtract: .......r plant is used exclusively for the purpose of the assessee s business no development rebate under section 33(1)(a) of the Income-tax Act, 1961, can be allowed. Accordingly, we return our answer to the question in the negative and in favour of the revenue. The parties shall pay and bear their own costs of this reference. DIPAK KUMAR SEN J.-I agree.
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