1997 (6) TMI 1

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..... >Income Tax
Investment Allowance
Judge(s) : B. P. SARAF., DR. PRATIBHA UPASANI JUDGMENT By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal h .....

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..... greed that in view of the ratio of the decision of this court in CIT v. Deejay Hatcheries [1995] 211 ITR 652, the assessee is not entitled to investment allowance under section 32A of the Income-tax A .....

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