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TMI Blog1985 (8) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... hototypesetter and air-conditioner installed by the assessee-company in the year under assessment (1980-81) was disallowed by the ITO on the ground that the same were installed in the office premises of the assessee. The ITO thereby relied upon clause (a) of the proviso to section 32A(1). The Commissioner (Appeals) allowed the claim holding that they were the assets of the industrial undertaking f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. According to him, there being no other suitable place for installation of the said machinery, the same has been installed in a part of the office premises. 3. It is obvious from the plain reading of clause (a) of the proviso to section 32A(1) that no deduction on account of investment allowance is allowed in respect of any machinery installed in any office premises. There is no dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e office purposes and even for residential purposes. Thus, the meaning and import of the words 'office premises' used in clause (a) should be taken with reference to the use to which a particular premises or portion thereof has been put. No sooner, phototypesetter was installed in a portion of the office premises the said portion no more remained office premises and, therefore, the said machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) is, therefore, confirmed on this point. 5. While disposing of the second point it appears that the learned Commissioner (Appeals) overlooked the provisions of sections 80A(2) and 80B(5) of the Act. Admittedly, the total income of the assessee was nil. The assessee was, therefore, not entitled to deduction of Rs. 3,501 under section 80VV. Order of the Commissioner (Appeals) is, therefore, rever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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