https://www.taxtmi.com/caselaws?id=216459 Investment allowance under Section 32A depended on whether the assessee's mining, polishing and export activities amounted to production, and the claim had to be supported by evidence of the exact activities carried on. Because no such evidence had been led before the Assessing Officer, the issue could not be decided finally on merits. The matter was therefore remitted for fresh inquiry, with the assessee to be given an opportunity to produce relevant material and the claim to be reconsidered on that basis. en-us Tue, 04 Sep 2012 00:00:00 +0530 Fri, 25 Jan 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216459 Investment allowance under Section 32A depended on whether the assessee's mining, polishing and export activities amounted to production, and the claim had to be supported by evidence of the exact activities carried on. Because no such evidence had been led before the Assessing Officer, the issue could not be decided finally on merits. The matter was therefore remitted for fresh inquiry, with the assessee to be given an opportunity to produce relevant material and the claim to be reconsidered on that basis. Case-Laws Income Tax Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216459