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Commissioner Of Income Tax vs Veerabhadra Industries on 15 June, 1999 cites

Commissioner Of Income Tax, Karnataka, ... vs M/S. Shaan Finance (P) Ltd., Bangalore on 20 March, 1998

6. The judgment in Shaan Finance (P) Ltd.'s case (supra) is also distinguishable on facts. This is a case where the assessee claimed investment allowance under section 32(A). The scope and interpretation of section 32(A) is settled and it was held that the assessee would be entitled for, investment allowance under section 32(A). The scope of the judgment is entirely different and it has no application to the facts of this case.
Supreme Court of India Cites 12 - Cited by 203 - S V Manohar - Full Document

Addl. Commissioner Of Income-Tax vs Lakshmi Industries And Cold Storage Co. ... on 6 August, 1982

The judgment in CIT v. Lakshmi Co. (1982) 133 ITR 904 (Mad.) is distinguishable from the facts of the case. It is a case where the assessee went on putting up additional constructions and letting it out to various tenants which was in the nature of business activity, because, as pointed out in the earlier paragraph, it is a case where there is continuous activity and, therefore, that judgment is distinguishable on facts.
Allahabad High Court Cites 26 - Cited by 38 - Full Document
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