2001 (4) TMI 44

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....gh five tax cases are filed, the cases which should have been filed are only three, as the questions referred are only for the three assessment years, viz., 1984-85, 1985-86 and 1986-87, as the Tribunal has rejected the prayer for reference of the questions for the years 1982-83 and 1983-84. Against that order rejecting the prayer for reference, there was no petition filed to this court, and there....

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....claim for extra-shift allowance which had been claimed on the building also, therefore, could not have been allowed. As regards investment allowance, the assessee is entitled to such allowance only in respect of the machinery installed in the light of the decision of the Supreme Court in the case of East India Hotels Ltd. v. CIT [1997] 223 ITR 1. In the result, the first question is answered in....