https://www.taxtmi.com/caselaws?id=65202 The tribunal partly allowed the appeal by rejecting the taxability of the cash incentive, deleting the disallowance under section 40A(3), and remanding the investment allowance claim on the computer for further assessment by the Assessing Officer based on the installation location and its role in manufacturing. en-us Tue, 22 Mar 1994 00:00:00 +0530 Mon, 14 Feb 2011 11:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65202 The tribunal partly allowed the appeal by rejecting the taxability of the cash incentive, deleting the disallowance under section 40A(3), and remanding the investment allowance claim on the computer for further assessment by the Assessing Officer based on the installation location and its role in manufacturing. Case-Laws Income Tax Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65202