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<h1>Marble Mining Deemed Production: Investment Allowance Eligibility Confirmed</h1> The High Court held that mining of marble constitutes production, making the assessee eligible for the investment allowance under section 32A of the ... Investment Allowance The petitioner sought reference on entitlement to investment allowance under section 32A of the Income-tax Act for mining and extraction of marble. The High Court held that mining of marble constitutes production, making the assessee eligible for the investment allowance. The petition was dismissed. (Case: 1992 (7) TMI 36 - DELHI High Court)
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