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1993 (9) TMI 78 - HC - Income TaxExtract: .......ion 155(5)(i) of the Act and refusing to allow development rebate for the assessment year 1963-64 on the very same ground. We, therefore, answer both the questions referred to us in the negative, that is, in favour of the assessee and against the Revenue. Having regard to the facts and circumstances of the case, there shall be no order as to costs.
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