https://www.taxtmi.com/caselaws?id=57350 The Tribunal upheld the Commissioner (Appeals) decision, granting the assessee higher development rebate and initial depreciation. The Tribunal relied on consistent interpretations of relevant schedules by various High Courts, determining the assessee's eligibility for the benefits. The revenue's appeal was dismissed, affirming the assessee's entitlement to higher development rebate and initial depreciation under the Income-tax Act, 1961. en-us Sat, 06 Feb 1982 00:00:00 +0530 Thu, 09 Dec 2010 17:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57350 The Tribunal upheld the Commissioner (Appeals) decision, granting the assessee higher development rebate and initial depreciation. The Tribunal relied on consistent interpretations of relevant schedules by various High Courts, determining the assessee's eligibility for the benefits. The revenue's appeal was dismissed, affirming the assessee's entitlement to higher development rebate and initial depreciation under the Income-tax Act, 1961. Case-Laws Income Tax Sat, 06 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57350