https://www.taxtmi.com/caselaws?id=17507 The High Court directed the Tribunal to refer the question of law regarding the assessee's eligibility for investment allowance and deduction under the Income-tax Act for the new industrial unit at Chandigarh. The judgment emphasized the significance of maintaining separate books of account and engaging in manufacturing activities to qualify for tax relief, ultimately ruling in favor of the assessee. en-us Wed, 15 May 1996 00:00:00 +0530 Wed, 23 Sep 2009 10:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17507 The High Court directed the Tribunal to refer the question of law regarding the assessee's eligibility for investment allowance and deduction under the Income-tax Act for the new industrial unit at Chandigarh. The judgment emphasized the significance of maintaining separate books of account and engaging in manufacturing activities to qualify for tax relief, ultimately ruling in favor of the assessee. Case-Laws Income Tax Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17507