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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 orders Tribunal to seek clarity on investment allowance for cold storage plant</h1> The High Court of Allahabad directed the Tribunal to state two questions under section 256(2) of the Income-tax Act regarding the allowability of ... Investment Allowance, Rectification The High Court of Allahabad allowed the application and directed the Tribunal to state two questions under section 256(2) of the Income-tax Act regarding the allowability of investment allowance to a cold storage plant. The court found that the issue was disputable despite previous decisions by the Supreme Court and High Courts.

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