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1995 (7) TMI 33

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..... 10-7-1995 - Judge(s) : B. M. LAL., M. C. AGARWAL JUDGMENT Heard Sri Shekhar Srivastava, learned counsel for the Revenue-applicant, and Sri Pramod Kumar Jain, learned counsel for the respondent- .....

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..... the case, the Income-tax Appellate Tribunal was legally correct to hold that the assessee was entitled for investment allowance under section 32A of the Act ? " The Appellate Tribunal is directed .....

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