https://www.taxtmi.com/caselaws?id=19061 Investment allowance under section 32A was recognised for an ice factory installed along with a cold storage, the Court distinguishing the Revenue's cited precedent on that factual basis. The Tribunal's grant of the statutory benefit was therefore upheld for the ice factory. On the reference issue, the Court found that the Tribunal's order did not raise any referable question of law, so the application under section 256(2) could not be entertained. en-us Mon, 17 Jul 1995 00:00:00 +0530 Tue, 03 Nov 2009 16:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19061 Investment allowance under section 32A was recognised for an ice factory installed along with a cold storage, the Court distinguishing the Revenue's cited precedent on that factual basis. The Tribunal's grant of the statutory benefit was therefore upheld for the ice factory. On the reference issue, the Court found that the Tribunal's order did not raise any referable question of law, so the application under section 256(2) could not be entertained. Case-Laws Income Tax Mon, 17 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19061