1992 (10) TMI 23

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..... ncome Tax
Industrial Undertaking, Investment Allowance
Judge(s) : R. RAMAKRISHNA., K. SHIVASHANKAR BHAT JUDGMENT The judgment of the court was delivered by K. SHIVASHANKER BHAT J. -The quest .....

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..... nt allowance under section 32A ?" The principle applicable is governed by the ratio of the decision in Shankar Construction Co. v. CIT [1991] 189 ITR 463 (Kar). In fact, in another case, this court h .....

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