https://www.taxtmi.com/caselaws?id=66648 The Tribunal granted the assessee entitlement to investment allowance under Section 32A and deduction under Section 80J. However, the denial of deduction under Section 80HHA was confirmed. The Tribunal also reclassified the lease income as business income, allowing the assessee to claim associated benefits. en-us Fri, 27 Feb 1987 00:00:00 +0530 Sat, 05 Mar 2011 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66648 The Tribunal granted the assessee entitlement to investment allowance under Section 32A and deduction under Section 80J. However, the denial of deduction under Section 80HHA was confirmed. The Tribunal also reclassified the lease income as business income, allowing the assessee to claim associated benefits. Case-Laws Income Tax Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66648