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1974 (9) TMI 41 - HC - Income TaxExtract: .......d in favour of the revenue. I, accordingly, hold that the order of the Tribunal on the fact and in the circumstances of the case allowing development rebate to the assessee under section 33(1) of the 1961 Act was not legal and proper. The assessee must pay the costs of this reference. Hearing fee is assessed at Rs. 100 only. S. K. JHA J.---I agree.
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