https://www.taxtmi.com/caselaws?id=5658 The Supreme Court dismissed the appeal by the Revenue regarding the eligibility of the assessee for development rebate under section 33(1)(a) of the Income-tax Act, 1961. The Court found no merit in the appeal, stating that the raised contention did not fall within the scope of the referred question. Therefore, the grant of development rebate at 35 per cent to the assessee was upheld, and no costs were awarded in the case. en-us Wed, 23 Apr 1997 00:00:00 +0530 Fri, 18 Oct 2013 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5658 The Supreme Court dismissed the appeal by the Revenue regarding the eligibility of the assessee for development rebate under section 33(1)(a) of the Income-tax Act, 1961. The Court found no merit in the appeal, stating that the raised contention did not fall within the scope of the referred question. Therefore, the grant of development rebate at 35 per cent to the assessee was upheld, and no costs were awarded in the case. Case-Laws Income Tax Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5658