1990 (9) TMI 65

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....ur notice that, for the previous assessment year 1983-84, the Tribunal itself has referred the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the assessee was an industrial undertaking ?" This question corresponds to question No. 1 raised in this 1. T. A. For the assessment ye....

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....No. 1 is directed to be stated under section 256(2) of the Income-tax Act, 1961. " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the assessee was an industrial undertaking ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in allowing investment allowance under section 32A o....