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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court rules against investment allowance on machinery, clarifies allowance cannot be claimed on both machinery and products</h1> The High Court upheld the Tribunal's decision disallowing investment allowance on machinery used in manufacturing, clarifying it cannot be claimed on both ... - The High Court of Madras considered a case regarding investment allowance claimed by the assessee for manufacturing tools and dies. The Tribunal allowed the claim for tools and dies but not for machinery used in manufacturing. The Court upheld the Tribunal's decision, clarifying that investment allowance cannot be claimed on both machinery and products manufactured. The Court also ruled in favor of the assessee regarding the creation of adequate reserves.

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