Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1999 (2) TMI 26 - MADRAS HIGH COURT
Extract:
.......e eligible for investment allowance, just as an electrical appliance such as a stabilizer which is essentially an adjunct to an electrical equipment which is sensitive to voltage fluctuations, would be. We have also in other earlier tax cases taken a similar view. We, therefore, do not find any merit in the petition. Tax case petition is dismissed.