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1986 (8) TMI 39 - CALCUTTA HIGH COURT
Extract:
.......chinery or plant installed for the manufacture or production of any article or thing and as such the assessee is not entitled to claim the investment allowance under section 32A the Income-tax Act, 1961. We answer the question referred in the affirmative and in favour of the Revenue. There will be no order as to costs. MRS. MONJULA BOSE J.-I agree.