https://www.taxtmi.com/caselaws?id=67583 The Tribunal ruled in favor of the assessee, affirming its status as an industrial undertaking and allowing the investment allowance on dumpers used in mining activities. The decision emphasized the industrial nature of mining operations, aligning with the definitions of production and manufacture, ultimately supporting the eligibility of the assessee for investment allowance under section 32A. en-us Fri, 29 Aug 1986 00:00:00 +0530 Fri, 11 Mar 2011 14:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67583 The Tribunal ruled in favor of the assessee, affirming its status as an industrial undertaking and allowing the investment allowance on dumpers used in mining activities. The decision emphasized the industrial nature of mining operations, aligning with the definitions of production and manufacture, ultimately supporting the eligibility of the assessee for investment allowance under section 32A. Case-Laws Income Tax Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67583