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1988 (8) TMI 26

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....<br>Dated:- 23-8-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : V. RAMASWAMY., G. R. MAJITHIA&nbsp; JUDGMENT The judgment of the court was delivered by V. RAMASWAMI C. J. -We are satisfied that th....

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.... the circumstances of the case, the Tribunal was right in law in directing that the development rebate should be computed and carried forward to be allowed as a deduction in the year in which there ar....

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