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<h1>Private Limited Company Refining Oil Denied Investment Allowance for Not Being Manufacturing Concern</h1> The ITAT Nagpur held that the assessee, a private limited company refining oil, was not eligible for investment allowance as they were not considered a ... Investment Allowance The ITAT Nagpur held that the assessee, a private limited company refining edible and non-edible oil, was not eligible for investment allowance as they were not considered a manufacturing concern. The Commissioner (Appeals) had initially ruled in favor of the assessee, but the ITAT restored the ITO's order, stating that the activities did not amount to manufacturing or production of articles. The appeal was allowed. (Case citation: 1983 (8) TMI 162 - ITAT NAGPUR)
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