1988 (11) TMI 9

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Developement Rebate
Judge(s) : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -Mr. Jetley, learned counsel for the Revenue, has fairly .....

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..... ed any development rebate reserve during the relevant previous year as contemplated by section 34(3)(a) of the Income-tax Act, 1961 ?" The question is answered in the affirmative and in favour of the .....

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