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1976 (6) TMI 16 - GAUHATI HIGH COURTExtract: .......in question in 1961 and made no claim of development rebate nor did it create any reserve fund in the assessment year 1962-63, as required under the provisions of section 34(3)(a) of the Act. We, therefore, answer the question of law referred in the negative and against the assessee. The reference is answered accordingly. BAHARUL ISLAM J.--I agree.
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