https://www.taxtmi.com/caselaws?id=18395 Questions on deduction under sections 80HH and 80-I were treated as covered by an earlier decision, and the investment allowance issue under section 32A was held to follow consequentially from that reasoning. On the weighted deduction claim under section 35B(1)(iv), the Court noted a divergence of judicial opinion and that the issue was pending before the Supreme Court, so it was also considered fit for reference. The Tribunal was directed under section 256(2) of the Income-tax Act, 1961 to refer all three questions. en-us Mon, 26 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 16:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18395 Questions on deduction under sections 80HH and 80-I were treated as covered by an earlier decision, and the investment allowance issue under section 32A was held to follow consequentially from that reasoning. On the weighted deduction claim under section 35B(1)(iv), the Court noted a divergence of judicial opinion and that the issue was pending before the Supreme Court, so it was also considered fit for reference. The Tribunal was directed under section 256(2) of the Income-tax Act, 1961 to refer all three questions. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18395