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1976 (3) TMI 30 - HC - Income TaxExtract: .......t of such development rebate are not before us and we cannot go into such question. For the reasons stated above, the revenue succeeds in the instant case. Both the questions referred to us are answered in the affirmative and in favour of the revenue. In the facts and circumstances of the case, we do not make any order as to costs. DEB J.--I agree.
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