https://www.taxtmi.com/caselaws?id=65961 Section 80J relief was left for fresh consideration because its outcome depended on the pending effect of the retrospective amendment and related Supreme Court guidance. For section 32A, a motor car was treated in its ordinary sense as a road transport vehicle, so investment allowance was not available. Investment allowance on a generator was allowed because the machinery was eligible and the statutory reserve requirement was satisfied where the initial reserve matched the return claim and the additional reserve was created within the permitted time when the assessed allowance increased. en-us Wed, 30 Nov 1983 00:00:00 +0530 Sat, 19 Feb 2011 15:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65961 Section 80J relief was left for fresh consideration because its outcome depended on the pending effect of the retrospective amendment and related Supreme Court guidance. For section 32A, a motor car was treated in its ordinary sense as a road transport vehicle, so investment allowance was not available. Investment allowance on a generator was allowed because the machinery was eligible and the statutory reserve requirement was satisfied where the initial reserve matched the return claim and the additional reserve was created within the permitted time when the assessed allowance increased. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65961