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<h1>Court allows development rebate on machinery in loss year citing precedent</h1> The High Court of Bombay ruled in favor of the assessee regarding the computation of development rebate on machinery installed in a year of loss, citing ... Developement Rebate The High Court of Bombay ruled in favor of the assessee regarding the computation of development rebate on machinery installed in a year of loss. The decision was based on precedent from Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO [1973] 92 ITR 241. No costs were awarded.
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