TMI Blog2006 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ted July 28, 1986, in I.T.A. No. 32/Chd/1985 in respect of the assessment year 1981-82 : "(1) Whether, on the facts and in the circumstances of the case and on a proper interpretation of the provisions of the law, the Appellate Tribunal was right in law in allowing the assessee's claim for investment allowance on the following: (i) Outgoing switchboards in the Madras vanaspati unit; (ii) Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,03,796 on account of undischarged/disputed liability for electricity charges? (5) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in allowing the assessee's claim to the extent of Rs. 12,000 out of disallowance of Rs. 33,492 towards cost of wall clocks, despite the fact that the claim remained unproved and even details concerning their distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the second question, the matter has only been remitted back by the Tribunal to the Income-tax Officer for calculating the extra shift allowance on the entire machinery. Learned counsel for the assessee fairly states that the question referred to above is covered by the judgments of the hon'ble Supreme Court of India in South India Viscose Ltd. v. CIT [1997] 227 ITR 286 and Sundaram Spin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the Revenue has not been able to rebut the submission made on behalf of the assessee. Accordingly, we hold that this question of law as framed does not arise and we, therefore, return this question unanswered. As regards the fourth question, the Tribunal has relied upon a judgment of the hon'ble Supreme Court in Kedarnath Jute Mfg. Co. Ltd. v. CIT [1971] 82 ITR 363; [1971] 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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