https://www.taxtmi.com/caselaws?id=20054 The High Court ruled in favor of the assessee on both issues. The extra depreciation claimed on plant and machinery used in the hotel was allowed as the approval under section 33 remained valid despite the withdrawal of the development rebate. Additionally, the flight catering unit qualified for the section 80J deduction as the preparation of food constituted production under the relevant provisions. The Court held that the assessee was entitled to both allowances, rejecting the Revenue's contentions. en-us Fri, 25 Feb 1994 00:00:00 +0530 Wed, 11 Nov 2009 13:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20054 The High Court ruled in favor of the assessee on both issues. The extra depreciation claimed on plant and machinery used in the hotel was allowed as the approval under section 33 remained valid despite the withdrawal of the development rebate. Additionally, the flight catering unit qualified for the section 80J deduction as the preparation of food constituted production under the relevant provisions. The Court held that the assessee was entitled to both allowances, rejecting the Revenue's contentions. Case-Laws Income Tax Fri, 25 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20054