Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1992 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (4) TMI 7 - SUPREME COURTEntitlement of the assessee to the investment allowance under section 32A - contention of the assessee ( sic ) in relation to the construction activity carried on by him cannot be said to be an industrial undertaking, becomes irrelevant - original finding of the Tribunal that assessee's machinery was used in the business of construction, manufacture etc., and that the assessee was a industrial undertaking entitled to investment allowance, was not challenged - petition of revenue is dismissed
|