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1992 (12) TMI 65 - AT - Income TaxExtract: .......he Fifth Schedule. Hence, the order dated 28-11-1978 rightly gave the development rebate at the higher rate of 25 per cent so that there was no mistake therein prejudicial to the interests of the revenue. Hence, the order of the Commissioner under section 263 was not justified and is hereby cancelled. 10. In the result, the two appeals are allowed.
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