1988 (11) TMI 9

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.... 18-11-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : S. P. BHARUCHA., T. D. SUGLA&nbsp; JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -Mr. Jetley, learned counsel fo....

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....hat the assessee had not created any development rebate reserve during the relevant previous year as contemplated by section 34(3)(a) of the Income-tax Act, 1961 ?" The question is answered in the ....