https://www.taxtmi.com/caselaws?id=70606 The Tribunal affirmed the entitlement to investment allowance for plant and machinery used in manufacturing cigarette filters under s. 32A of the IT Act. Additionally, the Tribunal canceled the levy of interest under s. 216 in both cross objections filed by the assessee, citing the voluntary filing of an enhanced estimate and lack of evidence of underestimation by the Department. en-us Sat, 21 Jul 1984 00:00:00 +0530 Mon, 18 Apr 2011 11:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70606 The Tribunal affirmed the entitlement to investment allowance for plant and machinery used in manufacturing cigarette filters under s. 32A of the IT Act. Additionally, the Tribunal canceled the levy of interest under s. 216 in both cross objections filed by the assessee, citing the voluntary filing of an enhanced estimate and lack of evidence of underestimation by the Department. Case-Laws Income Tax Sat, 21 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70606