https://www.taxtmi.com/caselaws?id=55200 The Income-tax Appellate Tribunal (ITAT) allowed the assessee's claim for Investment Allowance and relief under Section 80J for the assessment year (A.Y.) 1982-83. The ITAT determined that the assets were first put to use in A.Y. 1982-83, supporting the assessee's position that commercial production commenced in that year. The alternative claims under Sections 80-I and 80HH(A) were rejected as they were not pressed during the hearing. The Judicial Member emphasized the physical use of machinery in A.Y. 1982-83, leading to the allowance for that year, without delving into other technical distinctions. en-us Mon, 31 Jul 1989 00:00:00 +0530 Wed, 24 Nov 2010 14:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55200 The Income-tax Appellate Tribunal (ITAT) allowed the assessee's claim for Investment Allowance and relief under Section 80J for the assessment year (A.Y.) 1982-83. The ITAT determined that the assets were first put to use in A.Y. 1982-83, supporting the assessee's position that commercial production commenced in that year. The alternative claims under Sections 80-I and 80HH(A) were rejected as they were not pressed during the hearing. The Judicial Member emphasized the physical use of machinery in A.Y. 1982-83, leading to the allowance for that year, without delving into other technical distinctions. Case-Laws Income Tax Mon, 31 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55200