https://www.taxtmi.com/caselaws?id=14987 The High Court dismissed the Commissioner's challenge on the treatment of preoperational expenses in the construction of a factory building due to lack of consideration by the Tribunal. However, the eligibility of civil works expenses for investment allowance, specifically on foundation and water storage tank, was deemed to require further examination. The High Court directed the Tribunal to refer the question of law back to the court for consideration on whether these expenses could be categorized as part of plant and machinery for investment allowance purposes. en-us Mon, 15 Mar 1999 00:00:00 +0530 Mon, 27 Jul 2009 14:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14987 The High Court dismissed the Commissioner's challenge on the treatment of preoperational expenses in the construction of a factory building due to lack of consideration by the Tribunal. However, the eligibility of civil works expenses for investment allowance, specifically on foundation and water storage tank, was deemed to require further examination. The High Court directed the Tribunal to refer the question of law back to the court for consideration on whether these expenses could be categorized as part of plant and machinery for investment allowance purposes. Case-Laws Income Tax Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14987