Development rebate

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....e in respect of any ship or machinery or plant referred to in sub-section (1A) of section 33 shall be a sum equivalent to- (a) in the case of any such ship- (i) where the ship is acquired by the a....

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....or the purposes of business of mining coal, twenty per cent of the actual cost of the machinery or plant to the assessee ; and (ii) in any other case, ten per cent of the actual cost of the machiner....