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1975 (5) TMI 15 - GAUHATI HIGH COURTExtract: .......the development rebate of Rs. 12,319 was wrongly allowed by the Income-tax Officer and he was justified in withdrawing the same. We accordingly, answer the question of law in the affirmative and against the assessee. The reference is answered accordingly. We make no order as to costs. BAHARUL ISLAM J.--I agree. Question answered in the affirmative.
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