https://www.taxtmi.com/caselaws?id=70762 The appeal was allowed, and the assessee was entitled to relief under section 32AB for the entire sum of Rs. 66,359, not just Rs. 27,302, as the concept of utilisation was interpreted to include advance payments for machinery purchases. en-us Fri, 23 Jul 1993 00:00:00 +0530 Tue, 19 Apr 2011 11:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70762 The appeal was allowed, and the assessee was entitled to relief under section 32AB for the entire sum of Rs. 66,359, not just Rs. 27,302, as the concept of utilisation was interpreted to include advance payments for machinery purchases. Case-Laws Income Tax Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70762