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2005 (8) TMI 40 - HC - Income Tax"Whether Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) allowing investment allowance on the electric installation, transformers and A.C. plant?" - finding recorded by the Commissioner of Income-tax (Appeals) and the Tribunal concurrently holding that the three items form part of a consolidated manufacturing plant remains undisturbed and there is no material brought on record to dislodge the said finding - Revenue having not even attempted to make a case that the said plant and machinery was used for any other purpose, there is no infirmity in the impugned order of the Tribunal so as to merit interference - question referred for the opinion of this court is, therefore, answered in the affirmative, that is to say, the Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) - question is, accordingly, answered in favour of the assessee and against the Revenue
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