ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR
In the result, appeals filed by the revenue for the assessment years
ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 143(3)
sections is similar to the language of s. 32A(2)—
There is no reason to assume that the word "production" was used in a different sense in s. 32A—Consequently, assessee was entitled to investment allowance in respect of machinery used in mining activity.”
Hence, since the coal is coming under the purview of mining ore and is
treated
