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1996 (3) TMI 32 - MADRAS HIGH COURTExtract: .......g to the assessment year 1969-70 was withdrawn on June 16, 1980. In view of the fact that the development rebate was granted earlier, the assessee is not entitled to claim development rebate in the assessment year 1974-75. In view of the foregoing reasons, we answer the questions referred to us in the affirmative and against the assessee. No costs.
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