https://www.taxtmi.com/caselaws?id=61938 The Tribunal dismissed the appeals, upholding the Commissioner's decision that the assessee, an automobile workshop, was not entitled to investment allowance under section 32A of the Income-tax Act for the assessment years 1979-80 and 1980-81. Despite processing engines, the Tribunal ruled that the assessee did not manufacture or produce new articles as required for the allowance. Citing precedents, the Tribunal determined that the activities of the workshop did not meet the criteria for investment allowance, emphasizing the distinction between repair work and manufacturing or production of new articles. en-us Thu, 27 Feb 1986 00:00:00 +0530 Mon, 17 Jan 2011 11:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61938 The Tribunal dismissed the appeals, upholding the Commissioner's decision that the assessee, an automobile workshop, was not entitled to investment allowance under section 32A of the Income-tax Act for the assessment years 1979-80 and 1980-81. Despite processing engines, the Tribunal ruled that the assessee did not manufacture or produce new articles as required for the allowance. Citing precedents, the Tribunal determined that the activities of the workshop did not meet the criteria for investment allowance, emphasizing the distinction between repair work and manufacturing or production of new articles. Case-Laws Income Tax Thu, 27 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61938