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1972 (1) TMI 41 - KERALA HIGH COURT" (1) Whether the development rebate granted cannot be withdrawn under section 155(5) of the Income-tax Act of 1961 ? (2) Whether Tribunal was right in holding that the development rebate could not be withdrawn under section 35(11) of the Indian Income-tax Act, 1922 ? " - I, answer question No. 1 in favour of the assessee and against the department. I answer question No. 2 also in the affirmative, that is, in favour of the assessee and against the department
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