1998 (8) TMI 52

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....sment year 1987-88 whereby the Revenue seeks a mandamus to the Tribunal for drawing up a statement of case and referring the following question for the opinion of the High Court : "Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was correct in law in holding that investment of Rs. 14,91,874 in an incomplete and unfinished factory building is....

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....r the welfare of its employees and the land appurtenant to such building or part ;" To attract the applicability of the abovesaid clause the building or part, thereof must be capable of being used by the assessee. The facts as found and the question itself suggest that the investment was in an incomplete and unfinished factory building, the construction whereof was still in progress. It is not ....