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1984 (12) TMI 139 - ITAT MADRAS-CExtract: .......7, the expression textiles appearing in entries 21 and 32 of the Ninth and Fifth Schedules includes cotton yarn . Accordingly, the assessee is entitled to initial depreciation and higher development rebate under section 32(1)(vi) and section 33(1)(b)(B)(i)(b) of the Act. 14. The case will now go to the Bench concerned for disposal according to law.
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