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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Development rebate permits cost-based deductions for ships and machinery based on ship age and installation timing.</h1> Development rebate permits a cost-based deduction for ships and for machinery or plant: ships acquired within seven years of construction attract a higher percentage of actual cost as deduction, with a lower percentage thereafter; machinery or plant installed after the specified base date attract a higher percentage where installed before the later threshold for coal-mining business and a lower percentage otherwise. 'Actual cost' is as defined in clause (1) of section 43.

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