https://www.taxtmi.com/caselaws?id=66173 The Tribunal allowed the appeal, overturning the Commissioner's order and ruling in favor of the assessee's entitlement to the investment allowance for mining operations under section 32A of the Income Tax Act. The Tribunal concluded that the mining activities involving the extraction of manganese ore constituted production or manufacture of an article, entitling the assessee to the investment allowance. The Tribunal emphasized the transformation of the extracted rock into manganese ore through labor and machinery, distinguishing it from mere extraction activities. en-us Mon, 24 Aug 1987 00:00:00 +0530 Tue, 22 Feb 2011 09:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66173 The Tribunal allowed the appeal, overturning the Commissioner's order and ruling in favor of the assessee's entitlement to the investment allowance for mining operations under section 32A of the Income Tax Act. The Tribunal concluded that the mining activities involving the extraction of manganese ore constituted production or manufacture of an article, entitling the assessee to the investment allowance. The Tribunal emphasized the transformation of the extracted rock into manganese ore through labor and machinery, distinguishing it from mere extraction activities. Case-Laws Income Tax Mon, 24 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66173