https://www.taxtmi.com/caselaws?id=3381 The court criticized the administrative conduct of the Income-tax Appellate Tribunal for lack of control over subordinates and ordered legible papers submission. Regarding depreciation and investment allowance on dumpers and water tank, the court favored the assessee for depreciation but ruled against investment allowance based on the interpretation of "manufacture" and "production." Construction activities like road building were deemed ineligible. The court sided with the Revenue on the reversal of orders under section-263. Additionally, the Revenue was penalized Rs.10,000 for misconduct in submitting an illegible paper book. en-us Thu, 03 Aug 2006 00:00:00 +0530 Tue, 29 Jul 2008 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3381 The court criticized the administrative conduct of the Income-tax Appellate Tribunal for lack of control over subordinates and ordered legible papers submission. Regarding depreciation and investment allowance on dumpers and water tank, the court favored the assessee for depreciation but ruled against investment allowance based on the interpretation of "manufacture" and "production." Construction activities like road building were deemed ineligible. The court sided with the Revenue on the reversal of orders under section-263. Additionally, the Revenue was penalized Rs.10,000 for misconduct in submitting an illegible paper book. Case-Laws Income Tax Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3381