https://www.taxtmi.com/caselaws?id=71618 The Tribunal held that the Diagnostic Centre did not qualify as an industrial undertaking and was not entitled to the investment allowance under section 32A. Additionally, the Tribunal upheld the partial disallowance of inauguration expenses. The appeal of the Revenue was partly allowed. en-us Wed, 29 Nov 2000 00:00:00 +0530 Tue, 26 Apr 2011 11:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71618 The Tribunal held that the Diagnostic Centre did not qualify as an industrial undertaking and was not entitled to the investment allowance under section 32A. Additionally, the Tribunal upheld the partial disallowance of inauguration expenses. The appeal of the Revenue was partly allowed. Case-Laws Income Tax Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71618