1969 (2) TMI 47

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..... ing of that clause, these items are entitled to development rebate - - - - - Dated:- 25-2-1969 - Judge(s) : VEERASWAMI., RAMAPRASADA RAO. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.- Whether the assessee is entitled to development rebate in respect of light fittings and water pipe fittings is the question in this reference. It relates to the assessment year 1961-62. .....

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..... velopment rebate on light fittings, ceiling and pedestal fans and water pipe fittings in assessment year 1961-62 ? " We are unable to accept the Tribunal's view as incorrect. Our attention has not been invited to any specific provision in the Act, which excludes ceiling fans and pedestal fans from the purview of section 10(2)(vib). Nor do we think that merely because the items in respect of whic .....

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