natesan and k. jayaram for the respondent.
appeal from the judgment and order dated august 1 1967 of the andhra pradesh high companyrt in case referred number 68 of 1964.
an appeal was taken to the appellate tribunal.
1370/ for pipe line fittings.
on appeal the appellate assistant companymissioner upheld the disallowance.
the income tax officer disallowed the claim.
the assessee claimed development rebate on these two items at the rate of 25 per cent under s. 10 2 vi b of the act amounting in the aggregate to rs.
during the previous year ending 30th september 1959 relating to the assessment year 1960 61 the assessee incurred an expenditure of rs.
civil appellate jurisdiction civil appeal number 1369 of 1968.
the judgment of the companyrt was delivered by grover j. this is an appeal by certificate from the judgment of the andhra pradesh high companyrt in a case referred under s. 66 1 of the income tax act 1922 hereinafter referred to as the act .
14629/ .
t. desai j. ramanurthi r. n. sachthey and b. d. sharma for the appellant.
the respondent who is the assessee is a registered firm running a hotel at secunderabad with branches at sultan bazar and king kothi in hyderabad.
57154/ in installing sanitary fittings and of rs.
