https://www.taxtmi.com/caselaws?id=65902 Laboratory equipment used by a clinical bio-chemist for testing blood and urine samples, preparing slides and issuing diagnostic reports was not treated as plant and machinery used for the manufacture or production of an article or thing. The activity amounted only to examination and reporting, not to the creation of any new and distinct product. Authorities concerning X-ray units and nursing homes were distinguished on their facts because they involved situations where a new article emerged. Investment allowance under section 32A was therefore unavailable, and the disallowance was upheld. en-us Thu, 28 Nov 1985 00:00:00 +0530 Sat, 19 Feb 2011 12:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65902 Laboratory equipment used by a clinical bio-chemist for testing blood and urine samples, preparing slides and issuing diagnostic reports was not treated as plant and machinery used for the manufacture or production of an article or thing. The activity amounted only to examination and reporting, not to the creation of any new and distinct product. Authorities concerning X-ray units and nursing homes were distinguished on their facts because they involved situations where a new article emerged. Investment allowance under section 32A was therefore unavailable, and the disallowance was upheld. Case-Laws Income Tax Thu, 28 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65902