1988 (12) TMI 34

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..... Tax
Developement Rebate
Judge(s) : S. P. BHARUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -The only question that arises for consideration in thi .....

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..... nsel are agreed that the question must be answered in the affirmative and in favour of the assessee in view of this court's judgment in Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO [1973] 92 ITR .....

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