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<h1>Assessee entitled to investment allowance for tube-well cost. Court rejects Revenue's contentions.</h1> The High Court of Madhya Pradesh ruled in favor of the assessee, holding that they were entitled to investment allowance on the cost of a tube-well used ... Investment Allowance The High Court of Madhya Pradesh held that the assessee was entitled to investment allowance on the cost of a tube-well used in their business. The court rejected the Revenue's contentions and ruled in favor of the assessee. The Tribunal's decision was upheld, and the reference application was disposed of with no costs.
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