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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 orders Tribunal to review investment allowance calculation based on plant/machinery value. Legal correctness questioned.</h1> The High Court of Allahabad directed the Tribunal to reconsider the calculation of investment allowance based on the written down value of plant and ... Investment Allowance The High Court of Allahabad directed the Tribunal to reframe a question regarding the calculation of investment allowance based on the written down value of plant and machinery under section 32A. The court asked whether the Tribunal was legally correct in its consideration. (Case citation: 1989 (1) TMI 118 - ALLAHABAD High Court)

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