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1981 (7) TMI 26 - HC - Income TaxExtract: .......he mechanism of s. 155(5), the View taken by this court that even in the original assessment there can be a refusal of development rebate to the assessee would be open to doubt. The result is that the reference is answered in the affirmative and in favour of the assessee. The assessee will be entitled to his costs. Counsel s. fee Rs. 500 (one set).
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