1990 (9) TMI 65

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..... 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 year concerned in this I. T. A., however, the Tribunal refused to refer the questi .....

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..... " 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 of the Income-tax Act, 1961 ? 3. Whether, on the facts and in the circumstances of .....

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