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1988 (9) TMI 89 - AT - Income TaxExtract: .......to exist as in the case before us by dissolution of a firm or by the death of an individual assessee. Therefore, the ITO s action in withdrawing the development rebate for the alleged non-user of the development rebate reserve was also misconceived and not sustainable. 10. In the result, we find no force in these appeals and the same are dismissed.
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