https://www.taxtmi.com/caselaws?id=67092 The Tribunal restored the appeal to the CIT(A) for further consideration regarding the extension of the previous year for assessment and the allowance of development rebate. The Tribunal emphasized that the entire claim for development rebate, including items initially omitted, should be considered. The decision was influenced by legal precedents cited by the assessee's counsel, leading to a remand for a comprehensive examination of the claim by the CIT(A). en-us Thu, 05 Dec 1985 00:00:00 +0530 Wed, 09 Mar 2011 10:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67092 The Tribunal restored the appeal to the CIT(A) for further consideration regarding the extension of the previous year for assessment and the allowance of development rebate. The Tribunal emphasized that the entire claim for development rebate, including items initially omitted, should be considered. The decision was influenced by legal precedents cited by the assessee's counsel, leading to a remand for a comprehensive examination of the claim by the CIT(A). Case-Laws Income Tax Thu, 05 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67092