https://www.taxtmi.com/caselaws?id=25758 The court partially allowed the applications, directing the Tribunal to refer questions regarding the entitlement of a hotel business to investment allowance under section 32A of the Income-tax Act and the deletion of disallowance under section 40A(5) for decision. The court emphasized the need for a reference for all relevant years to ensure comprehensive consideration of the issues raised by the assessee. The judgment concluded with the disposal of the applications without any order as to costs. en-us Thu, 08 Jan 1987 00:00:00 +0530 Sat, 30 Jan 2010 17:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25758 The court partially allowed the applications, directing the Tribunal to refer questions regarding the entitlement of a hotel business to investment allowance under section 32A of the Income-tax Act and the deletion of disallowance under section 40A(5) for decision. The court emphasized the need for a reference for all relevant years to ensure comprehensive consideration of the issues raised by the assessee. The judgment concluded with the disposal of the applications without any order as to costs. Case-Laws Income Tax Thu, 08 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25758