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2002 (12) TMI 29 - HC - Income TaxDeduction under section 32A - Tribunal holding that the assessee is entitled to deduction under section 32A on the plant and machinery used in construction work - Tribunal has decided the issue only on the basis of the decision of the Kerala High Court in the case of Bhageeratha Engineering Ltd. - Tribunal in the instant case has not gone into the factual matter as there is nothing in the order of the Tribunal to show the basis on which the Tribunal came to the conclusion that the assessee was entitled to investment allowance - matter is remitted to the Appellate Tribunal to consider the entire matter afresh
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