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1989 (7) TMI 62 - ALLAHABAD HIGH COURTExtract: .......nces of the case, the Income-tax Appellate Tribunal was justified in allowing the deduction of Rs. 1,85,396 on account of development rebate on new electric fittings in the factory area ? Consequently, we call upon the Income-tax Appellate Tribunal to send a statement of the case with regard to the above questions for the opinion of the High Court.
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