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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>High Court affirms disallowance of investment allowance claim under Income-tax Act</h1> The High Court of Karnataka upheld the disallowance of the investment allowance claim under section 32A of the Income-tax Act by the Income-tax Officer, ... Industrial Undertaking, Investment Allowance The High Court of Karnataka upheld the disallowance of the claim for investment allowance made by the Income-tax Officer under section 32A of the Income-tax Act. The decision was based on previous rulings in similar cases.

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