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2005 (9) TMI 43 - ALLAHABAD HIGH COURTInvestment allowance - Supreme Court in the case of Associated Cement Companies Ltd. v. Commissioner of Customs 2001 (1) TMI 248 - Supreme court of India has held in a case under the Customs Act that drawing plans, manuals, computer discs and cassettes containing information technology or ideas for construction of hotels and resorts are goods and exigible to duty. Thus in view of the aforesaid discussion it is not possible to say that the pictures, etc., produced by these machines for diagnostic purposes are not an article or thing. Respectfully following the aforesaid decisions Tribunal was legally correct in granting investment allowance to the assessee
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