TMI Blog2004 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of law referred to us in the negative, i.e., in favour of the Revenue and against the assessee. - - - - - Dated:- 28-9-2004 - Judge(s) : R. K. AGRAWAL., PRAKASH KRISHNA. JUDGMENT The judgment of the court was delivered by R.K. Agrawal J.- The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Income-tax Act, 1961 (herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he claim of the respondent for deduction of investment allowance under section 32A of the Act on tractors and trollies used in the assessee's construction works on the ground that the tractor represented road transport work vehicle. The Commissioner of Income-tax (Appeals) had held that under the Motor Vehicles Act, 1939, the tractor may be a motor vehicle, it was not to be used for carrying on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
