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1977 (11) TMI 4 - HC - Income Tax
Extract:
.......functioning of the office. In this view of the matter, we see no error in the view taken by the Income-tax Appellate Tribunal and the answer to the question must be that the EA Machines were not office appliances and were eligible for allowance of development rebate under s. 33(1) of the I.T. Act, 1961. The revenue to pay the costs of the assessee.