1980 (1) TMI 27 - MADRAS HIGH COURT

Extract:
....... case that the machinery was kept ready for use in that year and could have been used but for the strike, we are satisfied that the assessee is eligible for the development rebate. The result is, the question referred to us is answered in the affirmative and in favour of the assessee. The assessee will be entitled to its costs. Counsel fee Rs. 500.