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<h1>Delhi High Court: Assessee wins on development rebate and business expenditure for 1974-75 assessment year</h1> The High Court of Delhi ruled in favor of the assessee regarding development rebate and business expenditure for the assessment year 1974-75. The Tribunal ... - The High Court of Delhi considered questions referred by the Income-tax Appellate Tribunal regarding development rebate and business expenditure. The Tribunal's decision was influenced by a previous case overruled by the Supreme Court. An amendment in the Finance Act was deemed relevant, and the Tribunal was advised to assess its impact. The second question was resolved in favor of the assessee based on a precedent set by the apex court. The dispute pertained to the assessment year 1974-75.
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