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1991 (11) TMI 1 - SC - Income TaxDevelopment Rebate - whether an assessee manufacturing iron rods and girders out of iron scrap would be entitled to the higher development rebate - assessee cited a circular of the Board that, under item No. 2 of the Schedule, the higher development rebate would be available to an assessee who manufactured articles from aluminum scrap [vide Circular No. 25D (XIX-16) - though articles produced only from iron scrap, rebate is entitled to assessee
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