https://www.taxtmi.com/caselaws?id=18956 The High Court directed the Tribunal to refer a reframed question to determine whether the assessee, engaged in a hotel business, was entitled to investment allowance under section 32A of the Income-tax Act, 1961. The Court emphasized the importance of considering factual findings in legal interpretations and the need for a comprehensive analysis of the actual processes involved in determining entitlement to investment allowance. en-us Fri, 28 Jul 1995 00:00:00 +0530 Tue, 03 Nov 2009 10:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18956 The High Court directed the Tribunal to refer a reframed question to determine whether the assessee, engaged in a hotel business, was entitled to investment allowance under section 32A of the Income-tax Act, 1961. The Court emphasized the importance of considering factual findings in legal interpretations and the need for a comprehensive analysis of the actual processes involved in determining entitlement to investment allowance. Case-Laws Income Tax Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18956