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Commissioner Of Income-Tax, Tamil ... vs North Arcot District Co-Operative ... on 15 June, 1982
cites
Commissioner Of Income-Tax vs Premier Cotton Spinning Mills Ltd. on 10 September, 1980
4. The view we have taken is in accord with the view expressed in that case. In this view, we are inclined to agree with the opinion expressed by the Tribunal that the assessee is entitled to claim development rebate at thirty-five per cent. under s. 33(1)(B)(i)(a) read with entry 32 of Sch. V to the Act. Coming now to the first question, the contention of the learned counsel for the Revenue is as follows :
The Income Tax Act, 1961
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