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1969 (10) TMI 4 - HC - Income Tax
Extract:
.......se, the electrical instalations installed by the assessee-company as a result of a change over from D.C. to A.C. system constitute plant. Consequently, development rebate was admissible in respect of expenditure incurred in connection therewith. The assessee shall receive from the Commissioner of Income-tax, U.P. Rs. 200 as costs of this reference.