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1996 (2) TMI 6 - SUPREME COURT
Whether the Tribunal was in law justified in holding that the amendment order made by the Income-tax Officer was not sustainable to the extent to which it purported to withdraw development rebate admissible to the assessee in respect of that part of the machinery/plant which was the subject-matter of the hiring agreement - question formulated by the Revenue under section 256(1) of the Act is answered in the negative, in favour of the Revenue