Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (9) TMI 6 - HC - Income TaxExtract: .......d. 1981 128 ITR 675 (Mad) pertains to development rebate under section 33 of the 1961 Act. The object of this provision and that of section 32 are not similar and hence the ratio of that decision also does not apply to this case. Under the circumstances, the question is answered in the affirmative and in favour of the Revenue. No order as to costs.
|