https://www.taxtmi.com/caselaws?id=20581 The Tribunal held in favor of the assessee regarding the deletion of an amount from total income, emphasizing the need for an order under section 201 for recovering tax due on payments to non-residents. However, the Revenue succeeded in challenging the exclusion of surtax in income computation, resulting in a ruling against the assessee. The assessee's claim for development rebate on a wall clock was granted as the court deemed the wall clock essential for business operations, qualifying it as a tool of the manufacturing trade eligible for development rebate. en-us Mon, 07 Jun 1993 00:00:00 +0530 Sat, 14 Nov 2009 18:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20581 The Tribunal held in favor of the assessee regarding the deletion of an amount from total income, emphasizing the need for an order under section 201 for recovering tax due on payments to non-residents. However, the Revenue succeeded in challenging the exclusion of surtax in income computation, resulting in a ruling against the assessee. The assessee's claim for development rebate on a wall clock was granted as the court deemed the wall clock essential for business operations, qualifying it as a tool of the manufacturing trade eligible for development rebate. Case-Laws Income Tax Mon, 07 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20581