https://www.taxtmi.com/caselaws?id=57221 The Tribunal's decisions directing the Assessing Officer to allow investment allowance for the assessment year 1981-82 and confirming the deletion of additions made under sections 40A(3) and 37(3A) of the IT Act, 1961 for the assessment year 1984-85 were upheld. The Tribunal found no referable question of law in both matters and rejected the reference applications filed by the Revenue. The Tribunal emphasized the debatable nature of the issues and the specific circumstances of each case in reaching its decisions. en-us Mon, 26 Jul 1993 00:00:00 +0530 Thu, 09 Dec 2010 10:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57221 The Tribunal's decisions directing the Assessing Officer to allow investment allowance for the assessment year 1981-82 and confirming the deletion of additions made under sections 40A(3) and 37(3A) of the IT Act, 1961 for the assessment year 1984-85 were upheld. The Tribunal found no referable question of law in both matters and rejected the reference applications filed by the Revenue. The Tribunal emphasized the debatable nature of the issues and the specific circumstances of each case in reaching its decisions. Case-Laws Income Tax Mon, 26 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57221