https://www.taxtmi.com/caselaws?id=11515 The High Court remitted the case back to the Tribunal for fresh consideration, emphasizing the importance of factual basis in granting investment allowance to the assessee. The Court directed parties to present fresh material and allowed the Tribunal to refer the matter back to the assessing authority if necessary. The High Court disposed of all tax case references without directly answering the legal question, highlighting the need for a thorough review by the Tribunal focusing on factual details. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 11 Aug 2009 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11515 The High Court remitted the case back to the Tribunal for fresh consideration, emphasizing the importance of factual basis in granting investment allowance to the assessee. The Court directed parties to present fresh material and allowed the Tribunal to refer the matter back to the assessing authority if necessary. The High Court disposed of all tax case references without directly answering the legal question, highlighting the need for a thorough review by the Tribunal focusing on factual details. Case-Laws Income Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11515