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of <h1>ITAT Cochin allows 35% development rebate for plant & machinery in Bombay branch for business purposes.</h1> <h3>Castlerock Fisheries. Versus Income Tax Officer.</h3> The appeal was allowed by ITAT Cochin, allowing a development rebate of 35% for plant and machinery used for business purposes at the Bombay branch of the ... - The appeal involved the rate of development rebate for plant and machinery at the Bombay branch of the assessee firm. The ITAT Cochin allowed the development rebate at 35% as the plant was used for business purposes, specifically in the processing of frozen fish and fish products. The appeal was allowed.
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