https://www.taxtmi.com/caselaws?id=16655 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling in favor of the assessee and allowing the investment allowance under section 32A for plant and machinery used in manufacturing cigarette filter rods. The court determined that cigarette filter rods were distinct from items listed in the Eleventh Schedule, emphasizing their different purposes. The reference was disposed of with no order as to costs. en-us Mon, 28 Jul 1997 00:00:00 +0530 Wed, 09 Sep 2009 12:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16655 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling in favor of the assessee and allowing the investment allowance under section 32A for plant and machinery used in manufacturing cigarette filter rods. The court determined that cigarette filter rods were distinct from items listed in the Eleventh Schedule, emphasizing their different purposes. The reference was disposed of with no order as to costs. Case-Laws Income Tax Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16655