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        Income Tax

        1988 (12) TMI 34 - HC - Income Tax

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        Court allows development rebate on machinery in loss year citing precedent The High Court of Bombay ruled in favor of the assessee regarding the computation of development rebate on machinery installed in a year of loss, citing ...
                        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.

                              Court allows development rebate on machinery in loss year citing precedent

                              The High Court of Bombay ruled in favor of the assessee regarding the computation of development rebate on machinery installed in a year of loss, citing precedent from Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO [1973] 92 ITR 241. No costs were awarded.


                              The High Court of Bombay ruled in favor of the assessee regarding the computation of development rebate on machinery installed in a year of loss. The decision was based on precedent from Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO [1973] 92 ITR 241. No costs were awarded.
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