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<h1>High Court denies Commissioner's request to refer tax law question for development rebate & section 80-I deduction.</h1> <h3>Commissioner Of Income-Tax Versus JK. Cotton Spinning And Weaving Mills Co. Ltd.</h3> Commissioner Of Income-Tax Versus JK. Cotton Spinning And Weaving Mills Co. Ltd. - [2000] 244 ITR 879 The Commissioner of Income-tax, Kanpur, applied under section 256(2) of the Income-tax Act, 1961, to refer a question of law to the High Court regarding development rebate and deduction under section 80-I for an assessee-company. The High Court rejected the application as a similar question had been rejected before for a different assessment year.