https://www.taxtmi.com/caselaws?id=65684 The Tribunal upheld the Assistant Commissioner's decision to allow the development rebate claim under a different item in the Fifth Schedule, finding the bus body manufactured by the assessee constituted an automobile ancillary essential for the completion of a bus. Despite not aligning with the specific item related to motor trucks and buses, the claim was deemed allowable under the automobile ancillaries category. The Revenue's appeal was dismissed, affirming the order in favor of the assessee. en-us Thu, 26 May 1977 00:00:00 +0530 Fri, 18 Feb 2011 13:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65684 The Tribunal upheld the Assistant Commissioner's decision to allow the development rebate claim under a different item in the Fifth Schedule, finding the bus body manufactured by the assessee constituted an automobile ancillary essential for the completion of a bus. Despite not aligning with the specific item related to motor trucks and buses, the claim was deemed allowable under the automobile ancillaries category. The Revenue's appeal was dismissed, affirming the order in favor of the assessee. Case-Laws Income Tax Thu, 26 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65684