https://www.taxtmi.com/caselaws?id=67928 The Tribunal upheld the treatment of expenses before commercial production, design and development expenditure, and subsidy for depreciation. The direction to allow development rebate in the current year was modified for a subsequent claim. The rectification under Section 154 was not upheld as it raised a significant legal question. The Department's appeal was partly allowed, and the rectification appeal was dismissed. en-us Thu, 27 Mar 1986 00:00:00 +0530 Tue, 15 Mar 2011 17:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67928 The Tribunal upheld the treatment of expenses before commercial production, design and development expenditure, and subsidy for depreciation. The direction to allow development rebate in the current year was modified for a subsequent claim. The rectification under Section 154 was not upheld as it raised a significant legal question. The Department's appeal was partly allowed, and the rectification appeal was dismissed. Case-Laws Income Tax Thu, 27 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67928