1998 (1) TMI 8

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..... Advocates For the Respondent : A. V. Rangam, Advocate JUDGMENT In view of the decision of this court in the case of Sunil Siddharthbhai v. CIT [1985] 156 ITR 509, the development rebate was correctly withdrawn under section 155(5) of the Income-tax Act, 1961. The appeals are, therefore, allowed. The High Court was not right in not directing a case to be stated before it under section 256(2) of .....

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