https://www.taxtmi.com/caselaws?id=69171 The Tribunal dismissed the Revenue's appeals and ruled in favor of the assessee regarding the investment allowance for new machinery or plant used in business activities. The decision was based on the assessee's consultancy services involving manufacturing activities related to environmental impact assessment and management, specifically in analyzing pollution levels in water, air, and soil samples. The Tribunal found the assessee entitled to the investment allowance, aligning with the CIT(A)'s decision and emphasizing the manufacturing nature of the services provided. en-us Sun, 19 Nov 2000 00:00:00 +0530 Tue, 05 Apr 2011 15:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69171 The Tribunal dismissed the Revenue's appeals and ruled in favor of the assessee regarding the investment allowance for new machinery or plant used in business activities. The decision was based on the assessee's consultancy services involving manufacturing activities related to environmental impact assessment and management, specifically in analyzing pollution levels in water, air, and soil samples. The Tribunal found the assessee entitled to the investment allowance, aligning with the CIT(A)'s decision and emphasizing the manufacturing nature of the services provided. Case-Laws Income Tax Sun, 19 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69171