https://www.taxtmi.com/caselaws?id=20474 The court ruled against the assessee on both issues, denying relief under section 35B of the Income-tax Act on export charges and development rebate on accessories to machinery ordered after December 1, 1973. The court found in favor of the Revenue, emphasizing that the development rebate cut-off date was crucial, and orders for accessories placed after this date were not eligible for the rebate. No costs were awarded in this judgment. en-us Fri, 01 Oct 1993 00:00:00 +0530 Sat, 14 Nov 2009 11:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20474 The court ruled against the assessee on both issues, denying relief under section 35B of the Income-tax Act on export charges and development rebate on accessories to machinery ordered after December 1, 1973. The court found in favor of the Revenue, emphasizing that the development rebate cut-off date was crucial, and orders for accessories placed after this date were not eligible for the rebate. No costs were awarded in this judgment. Case-Laws Income Tax Fri, 01 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20474