https://www.taxtmi.com/caselaws?id=23235 The court declined to address the issue of entitlement to a weighted deduction under section 35B(1)(a) of the Income-tax Act, 1961, due to factual inadequacy. Regarding the entitlement to development rebate for air-conditioners and electrical lighting installations, the court denied the claim for air-conditioners in the conference hall but granted it for lighting in the dispensary building and factory yard. The court emphasized the dominant purpose of each facility in determining eligibility for tax benefits, ruling in favor of the assessee for lighting installations but in favor of the Revenue for air-conditioners. en-us Wed, 07 Dec 1988 00:00:00 +0530 Thu, 17 Dec 2009 16:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23235 The court declined to address the issue of entitlement to a weighted deduction under section 35B(1)(a) of the Income-tax Act, 1961, due to factual inadequacy. Regarding the entitlement to development rebate for air-conditioners and electrical lighting installations, the court denied the claim for air-conditioners in the conference hall but granted it for lighting in the dispensary building and factory yard. The court emphasized the dominant purpose of each facility in determining eligibility for tax benefits, ruling in favor of the assessee for lighting installations but in favor of the Revenue for air-conditioners. Case-Laws Income Tax Wed, 07 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23235