https://www.taxtmi.com/caselaws?id=61737 The appeal was partially allowed, with the disallowance of salary reduced from Rs. 9,000 to Rs. 3,000 for the general manager. The Tribunal considered the increased responsibilities due to the firm's new business segment in fishing. However, the disallowance of investment allowance for a fishing trawler was upheld as the assessee's primary business activities in fish processing did not meet the criteria for claiming investment allowance under section 32A. en-us Thu, 13 Oct 1983 00:00:00 +0530 Fri, 14 Jan 2011 16:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61737 The appeal was partially allowed, with the disallowance of salary reduced from Rs. 9,000 to Rs. 3,000 for the general manager. The Tribunal considered the increased responsibilities due to the firm's new business segment in fishing. However, the disallowance of investment allowance for a fishing trawler was upheld as the assessee's primary business activities in fish processing did not meet the criteria for claiming investment allowance under section 32A. Case-Laws Income Tax Thu, 13 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61737