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1992 (11) TMI 52 - HC - Income TaxExtract: .......nd in regard to which development rebate had been allowed under section 33 of the Income-tax Act, 1961, within the period of eight years. Consequently, the development rebate allowed on the assets was liable to be withdrawn. In these circumstances, the question referred is answered in the negative and in favour of the Revenue. No order as to costs.
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