https://www.taxtmi.com/caselaws?id=63738 The tribunal granted 100% depreciation on steel shuttering plates and tubular scaffoldings, allowing the assessee's claim under section 32(1)(ii) of the IT Act. However, the tribunal upheld the denial of investment allowance and relief under section 80J, as the assessee, engaged in construction activities, did not qualify as an industrial undertaking based on the nature of its primary business activity. en-us Mon, 06 Feb 1989 00:00:00 +0530 Tue, 01 Feb 2011 15:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63738 The tribunal granted 100% depreciation on steel shuttering plates and tubular scaffoldings, allowing the assessee's claim under section 32(1)(ii) of the IT Act. However, the tribunal upheld the denial of investment allowance and relief under section 80J, as the assessee, engaged in construction activities, did not qualify as an industrial undertaking based on the nature of its primary business activity. Case-Laws Income Tax Mon, 06 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63738