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        Case ID :
        Income Tax

        Deduction u/s 32A.

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        Investment allowance under section 32A applies to fishing vessels and trawlers, subject to prescribed eligibility conditions. Fishing vessels and fishing trawlers are eligible for the investment allowance under section 32A, provided they fulfil the statutory conditions applicable to that allowance; this is administrative guidance issued after legal consultation confirming entitlement is conditional on those prescribed requirements.
                          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.

                                Investment allowance under section 32A applies to fishing vessels and trawlers, subject to prescribed eligibility conditions.

                                Fishing vessels and fishing trawlers are eligible for the investment allowance under section 32A, provided they fulfil the statutory conditions applicable to that allowance; this is administrative guidance issued after legal consultation confirming entitlement is conditional on those prescribed requirements.


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