https://www.taxtmi.com/caselaws?id=37716 The High Court declined to directly answer whether dumpers qualified as road transport vehicles for development rebate under the Income-tax Act. The Court emphasized the importance of a comprehensive investigation into the exact function and use of dumpers by the assessee, directing the Tribunal to consider all relevant factors before reaching a conclusion. The Court highlighted the need to go beyond superficial resemblance to other vehicles and instructed a detailed inquiry to determine the eligibility of dumpers for development rebate. en-us Thu, 23 Nov 1978 00:00:00 +0530 Wed, 31 Mar 2010 16:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37716 The High Court declined to directly answer whether dumpers qualified as road transport vehicles for development rebate under the Income-tax Act. The Court emphasized the importance of a comprehensive investigation into the exact function and use of dumpers by the assessee, directing the Tribunal to consider all relevant factors before reaching a conclusion. The Court highlighted the need to go beyond superficial resemblance to other vehicles and instructed a detailed inquiry to determine the eligibility of dumpers for development rebate. Case-Laws Income Tax Thu, 23 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37716