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1975 (12) TMI 64 - ORISSA HIGH COURTExtract: .......d on a true interpretation of clause (a) of sub-section (3) of section 34 of the Income-tax Act of 1961, the Appellate Tribunal was correct in holding that, the assessee-firm was entitled to the development rebate for the assessment year 1964-65. Assessee shall have its costs of this reference which we assess at rupees one hundred. DAS J.--I agree.
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