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.... Ranbir Chandra and B. K. Prasad, 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of this court in the case of Sunil Siddharthbhai v. CIT [1985] 156 ITR 509, the development rebate was correctly withdrawn under section 155(5) of the Income-tax Act, 1961.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 s....

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