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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>Company wins appeal for full development rebate amount following ITAT Madras decision.</h1> The limited company appealed against the CIT's order reducing the development rebate amount. ITAT Madras allowed the appeal, directing the full rebate ... - The appeal was filed by a limited company against the CIT's order withdrawing development rebate of Rs. 1,94,272. The CIT found the initial rebate amount allowed was erroneous and reduced it to Rs. 4,57,860. The ITAT Madras held that the full rebate amount of Rs. 6,52,132 should be allowed, citing relevant case law and a CBDT circular. The appeal was allowed, and the CIT's order was set aside.

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