https://www.taxtmi.com/caselaws?id=254638 The High Court dismissed the appeal regarding the investment allowance under Section 32A, finding no substantial question of law. For the disallowance of interest under Section 36(1)(iii), the High Court upheld the Tribunal's decision, noting that the issue had been conclusively resolved in favor of the assessee in previous judgments. Thus, the appeal was dismissed, and the questions were answered in favor of the assessee and against the Revenue. en-us Fri, 28 Nov 2014 00:00:00 +0530 Sat, 27 Dec 2014 07:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254638 The High Court dismissed the appeal regarding the investment allowance under Section 32A, finding no substantial question of law. For the disallowance of interest under Section 36(1)(iii), the High Court upheld the Tribunal's decision, noting that the issue had been conclusively resolved in favor of the assessee in previous judgments. Thus, the appeal was dismissed, and the questions were answered in favor of the assessee and against the Revenue. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254638