https://www.taxtmi.com/caselaws?id=22229 Tyre-cord manufactured by the assessee was treated by the Tribunal, on commercial evidence, as an automobile ancillary, and that view was not shown to be perverse or unsupported. The prior decision on the same issue for earlier assessment years, together with supporting Supreme Court authority, made a further reference unnecessary. The assessee's claim to the higher development rebate under section 33(1)(b)(B)(i) of the Income-tax Act, 1961, remained undisturbed. en-us Wed, 01 Aug 1990 00:00:00 +0530 Tue, 08 Dec 2009 12:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22229 Tyre-cord manufactured by the assessee was treated by the Tribunal, on commercial evidence, as an automobile ancillary, and that view was not shown to be perverse or unsupported. The prior decision on the same issue for earlier assessment years, together with supporting Supreme Court authority, made a further reference unnecessary. The assessee's claim to the higher development rebate under section 33(1)(b)(B)(i) of the Income-tax Act, 1961, remained undisturbed. Case-Laws Income Tax Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22229