https://www.taxtmi.com/caselaws?id=182224 The Court ruled in favor of the assessee, upholding the firm's claims for investment allowance under section 32A and additional depreciation under section 32(1)(iia) for the computer machinery. The decision was based on previous judgments and the principle of consistency. The Court's judgment did not include any order as to costs, aligning with past decisions in similar cases. en-us Fri, 28 Oct 2005 00:00:00 +0530 Thu, 05 May 2016 14:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182224 The Court ruled in favor of the assessee, upholding the firm's claims for investment allowance under section 32A and additional depreciation under section 32(1)(iia) for the computer machinery. The decision was based on previous judgments and the principle of consistency. The Court's judgment did not include any order as to costs, aligning with past decisions in similar cases. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182224