Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1979 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (11) TMI 97 - HC - Income TaxExtract: .......bunal erred in holding that the warehouses constructed by the assessee can be treated as plant entitled to any development rebate under s. 33 of the Act. The question is answered in the negative, in favour of the department and against the assessee. The department is entitled to its costs which we assess at Rs. 200 and counsel s fee in like amount.
|