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of <h1>Appeals Partly Allowed: Investment Allowance Claim Approved for Eatables, Relief Claim Rejected for Hotel</h1> The appeals were partly allowed. The investment allowance claim under s. 32A was allowed, as production of eatables qualified. However, the claim for ... - The appeals were related to investment allowance under s. 32A and relief under s. 80J for a hotel. The tribunal allowed the investment allowance claim under s. 32A as production of eatables qualifies. However, the claim for relief under s. 80J was rejected as the hotel did not meet the specific conditions for the deduction. The appeals were partly allowed.
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