https://www.taxtmi.com/caselaws?id=221585 The court granted the petitioner's request to quash previous orders refusing certificates under section 32A(2B)(ii) of the Income Tax Act, 1961. It issued a writ of mandamus directing the respondents to grant certificates for the assessment years 1979-80 to 1983-84 and to admit and take on record the certificates for investment allowance at a higher rate of 35%. The court found that the petitioner met the necessary conditions under section 32A(2B) by acquiring the right to use the technology and using it in the production process, leading to the relief sought being granted. en-us Thu, 07 Mar 2013 00:00:00 +0530 Tue, 19 Mar 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221585 The court granted the petitioner's request to quash previous orders refusing certificates under section 32A(2B)(ii) of the Income Tax Act, 1961. It issued a writ of mandamus directing the respondents to grant certificates for the assessment years 1979-80 to 1983-84 and to admit and take on record the certificates for investment allowance at a higher rate of 35%. The court found that the petitioner met the necessary conditions under section 32A(2B) by acquiring the right to use the technology and using it in the production process, leading to the relief sought being granted. Case-Laws Income Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221585