https://www.taxtmi.com/caselaws?id=277507 The Tribunal partly allowed the appeal, deleting the disallowance under section 35AD(5)(aa) of the Income Tax Act and directing the Assessing Officer to allow the investment allowance claimed by the assessee. However, the Tribunal upheld the restriction on higher depreciation for plant and machinery and building, confirming the CIT(A)'s decision. en-us Fri, 09 Jun 2017 00:00:00 +0530 Thu, 06 Dec 2018 05:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277507 The Tribunal partly allowed the appeal, deleting the disallowance under section 35AD(5)(aa) of the Income Tax Act and directing the Assessing Officer to allow the investment allowance claimed by the assessee. However, the Tribunal upheld the restriction on higher depreciation for plant and machinery and building, confirming the CIT(A)'s decision. Case-Laws Income Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277507