2012 (9) TMI 267

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....P Bhatt, Sr. Adv. Mr. Rahul Kaushik, Adv. Mr. Vikas Malhotra, Adv. Ms. Anil Katiyar, Adv. for Mr. B.V. Balaram Das, Adv. JUDGEMENT Heard learned counsel on both sides. In these civil appeals, the short question involved is whether the assessee has undertaken activity which results in production and, consequently, whether the assessee is entitled to claim the benefit of investment allowance unde....