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        <h1>Investment allowance denied for air-conditioner in computer cabin by ITAT MADRAS-C.</h1> <h3>INSPECTING ASSISTANT COMMISSIONER. Versus AG GOVINDARAJULU.</h3> The Revenue's appeal on investment allowance for an air-conditioner in a computer cabin was dismissed by the Appellate Tribunal ITAT MADRAS-C. The ... - The Revenue appealed the decision regarding investment allowance on an air-conditioner in a computer cabin. The Tribunal upheld the decision, stating the air-conditioner was essential for computer operation in a factory, not an office appliance. The appeal was dismissed. (Case: Appellate Tribunal ITAT MADRAS-C, Citation: 1989 (4) TMI 151 - ITAT MADRAS-C)

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