TMI Blog2003 (4) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against the CIT(A) s order dated 21-1-1995. 2. Ground Nos. 1 2 are raised as under : "1. Without appreciating the fact T.V. Sets of Rs. 3,27,082 installed at various production centers are used for giving on the job training to bidi workers and these are used mainly for the purpose of business of the company constitute part of plant and machinery, the learned Assessing Officer has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce made by the Assessing Officer in respect of claim of deduction under section 32AB by considering the T.V. Sets used for the purpose of the business as furniture instead of plant and machinery." 3. The assessee is aggrieved by the CIT(A) s action in treating the T.V. Sets as furniture and not as plant , and thus denying the higher depreciation and deduction under section 32AB to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs Research Industries (P.) Ltd. [1991] 192 ITR 20 , the learned counsel for the assessee contended that the concept of plant cannot be limited to the actual installation of the machinery which produces goods by itself. It was stated that anything which is used for the purpose of business including any installation which facilitates the production or increases the efficiency of the business will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Hon ble Bombay High Court in the case of CIT v. Bharat Radiators (P.) Ltd. [1999] 239 ITR 608 , but during the course of hearing itself it was observed by the Bench that this decision was not applicable as that relates to investment allowance under section 32A and not to deduction under section 32AB. 4. Having considered the rival submissions, we are of the opinion that T.V. Sets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e employees and 1/3rd were incurred for the guests. In the first appeal, the learned CIT(A) considered it reasonable to treat 25% of the expenditure as incurred on staff and employees accompanying the guests and the remaining expenditure was treated as in the nature of entertainment. 7. Having heard both the sides, we are of the opinion that no interference is called for in the order of the CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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