https://www.taxtmi.com/caselaws?id=24263 Capitalised interest may be included in actual cost for depreciation and development rebate where existing authority recognises that treatment, and the issue was resolved in favour of the assessee. For deficiency computation under section 80J(3), rule 19A applied rather than rule 19 because the computation had to follow the rule corresponding to the operative statutory provision after section 84 ceased and section 80J came into force. On both questions, the reference was answered against the Revenue. en-us Mon, 12 Dec 1988 00:00:00 +0530 Mon, 18 Jan 2010 18:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24263 Capitalised interest may be included in actual cost for depreciation and development rebate where existing authority recognises that treatment, and the issue was resolved in favour of the assessee. For deficiency computation under section 80J(3), rule 19A applied rather than rule 19 because the computation had to follow the rule corresponding to the operative statutory provision after section 84 ceased and section 80J came into force. On both questions, the reference was answered against the Revenue. Case-Laws Income Tax Mon, 12 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24263