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    <title>1981 (1) TMI 91 - ITAT AMRITSAR</title>
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    <description>The Appellate Tribunal upheld the CIT (A)&#039;s decision to cancel the ITO&#039;s orders under s. 154 for the assessment years 1967-68, 1969-70, and 1973-74. The Tribunal found that the Revenue was not entitled to withdraw the development rebate from the assessee firm based on the interpretation of relevant provisions and Supreme Court decisions, ultimately dismissing the Revenue&#039;s appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=57147</link>
      <description>The Appellate Tribunal upheld the CIT (A)&#039;s decision to cancel the ITO&#039;s orders under s. 154 for the assessment years 1967-68, 1969-70, and 1973-74. The Tribunal found that the Revenue was not entitled to withdraw the development rebate from the assessee firm based on the interpretation of relevant provisions and Supreme Court decisions, ultimately dismissing the Revenue&#039;s appeals.</description>
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