https://www.taxtmi.com/caselaws?id=68314 The Tribunal allowed the assessee's appeals, holding that the assessee met the conditions under section 32A(5)(b) and (c) for earning and retaining the investment allowance. The Tribunal found no justification for the Assessing Officer's action in withdrawing the investment allowance and directed the AO to grant the investment allowance to the assessee for the relevant assessment years. en-us Fri, 14 Sep 2001 00:00:00 +0530 Sat, 03 Sep 2011 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68314 The Tribunal allowed the assessee's appeals, holding that the assessee met the conditions under section 32A(5)(b) and (c) for earning and retaining the investment allowance. The Tribunal found no justification for the Assessing Officer's action in withdrawing the investment allowance and directed the AO to grant the investment allowance to the assessee for the relevant assessment years. Case-Laws Income Tax Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68314