https://www.taxtmi.com/caselaws?id=192046 The appeal under section 260A of the IT Act, 1961 was filed against the Tribunal's judgment on investment allowance fulfillment conditions under section 32A(4)(i). The appeal was dismissed at the admission stage as the Tribunal found that the assessee had provided necessary details of plant and machinery, and the reserve was created and utilized later, meeting the conditions of section 32A(4)(i). Since no substantial question of law arose, the appeal was dismissed for lack of merit. en-us Fri, 09 Jan 2009 00:00:00 +0530 Wed, 10 May 2017 17:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192046 The appeal under section 260A of the IT Act, 1961 was filed against the Tribunal's judgment on investment allowance fulfillment conditions under section 32A(4)(i). The appeal was dismissed at the admission stage as the Tribunal found that the assessee had provided necessary details of plant and machinery, and the reserve was created and utilized later, meeting the conditions of section 32A(4)(i). Since no substantial question of law arose, the appeal was dismissed for lack of merit. Case-Laws Income Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192046