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    <title>1979 (12) TMI 27 - DELHI High Court</title>
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    <description>The High Court clarified that expenses on specific items were allowable for development rebate and higher depreciation. However, details on other items were lacking. The matter was remanded to the Tribunal for further examination to determine the eligibility of these items for development rebate and depreciation. The Court directed a comprehensive review of all items to make a final determination.</description>
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    <pubDate>Wed, 19 Dec 1979 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=36229</link>
      <description>The High Court clarified that expenses on specific items were allowable for development rebate and higher depreciation. However, details on other items were lacking. The matter was remanded to the Tribunal for further examination to determine the eligibility of these items for development rebate and depreciation. The Court directed a comprehensive review of all items to make a final determination.</description>
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      <pubDate>Wed, 19 Dec 1979 00:00:00 +0530</pubDate>
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