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<h1>High Court affirms Tribunal decision on development rebate rate for cotton waste plant purchase</h1> The High Court of Allahabad affirmed the Tribunal's decision, ruling that the assessee was entitled to a higher rate of development rebate at 35% for ... Priority Industry The High Court of Allahabad ruled that the assessee was entitled to a higher rate of development rebate at 35% for purchasing a cotton waste plant, as it was engaged in the manufacture of cotton yarn covered under item No. 32 of the Fifth Schedule to the Income-tax Act, 1961. The Tribunal's decision was affirmed, and the question was answered in the affirmative.
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