https://www.taxtmi.com/caselaws?id=20522 The High Court ruled against the assessee, a public limited company, in a dispute over claiming a development rebate at a higher rate for machinery used in manufacturing miners' safety cap lamps, mining batteries, and components. The court determined that the disputed items did not qualify as "mining machinery" under the Income-tax Act, denying the higher rate of rebate. Additionally, the court upheld the Tribunal's reframed questions of law, rejecting the applicant's request for all originally proposed questions. The Revenue prevailed, and the court declined to award costs to the assessee. en-us Thu, 03 Dec 1992 00:00:00 +0530 Sat, 14 Nov 2009 14:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20522 The High Court ruled against the assessee, a public limited company, in a dispute over claiming a development rebate at a higher rate for machinery used in manufacturing miners' safety cap lamps, mining batteries, and components. The court determined that the disputed items did not qualify as "mining machinery" under the Income-tax Act, denying the higher rate of rebate. Additionally, the court upheld the Tribunal's reframed questions of law, rejecting the applicant's request for all originally proposed questions. The Revenue prevailed, and the court declined to award costs to the assessee. Case-Laws Income Tax Thu, 03 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20522