https://www.taxtmi.com/caselaws?id=24132 The prescribed reserve for development rebate can be created by the relevant accounting entries at any time before completion of the assessment, including through entries in a revised return. The timing and manner of the reserve entry do not defeat the claim where the reserve is credited before assessment is completed. On that basis, the assessee was entitled to the development rebate. en-us Mon, 30 Jan 1989 00:00:00 +0530 Sat, 16 Jan 2010 18:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24132 The prescribed reserve for development rebate can be created by the relevant accounting entries at any time before completion of the assessment, including through entries in a revised return. The timing and manner of the reserve entry do not defeat the claim where the reserve is credited before assessment is completed. On that basis, the assessee was entitled to the development rebate. Case-Laws Income Tax Mon, 30 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24132