Supreme Court · 1997 INSC 601 · Decided 6 August 1997
Commissioner of Income Tax, Madras v. M/S. Rambal Private LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 601 · [1997] SUPP. 3 S.C.R. 366
- Case number
- CIVIL APPEAL No. 4003/1984
- Decided
- 6 August 1997
- Bench
- B.N. KIRPAL, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33(J)(a)
Headnote
Income Tax Act, 1961 : Section 33(J)(a), Fifth Schedule, Item No. 20--Machinery installed C before 1-4-1970 for manufacturing 'automobile ancillaries'-Development Rebate-Assessee claiming rebate at the rate of 35o/o-Revenue allowing the rebate only 20% on the ground that the machinery which was Fifth Schedule but also for the manufacture.of some other items-Held, High Court was right in holding that the machinery which was being used for the manufacture of D some of the items mentioned in the Fifth Schedule, would be entitled to development in the Fifth Schedule, would be entitled to
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