https://www.taxtmi.com/caselaws?id=67485 The Tribunal held that the assessee, engaged in construction work, did not qualify for investment allowance under Section 32A of the IT Act as construction activities were not considered production or manufacturing. The Tribunal emphasized the distinction between small-scale industrial undertakings involved in manufacturing or production (sub-clause ii) and those engaged in construction, manufacture, or production (sub-clause iii). As the assessee fell under construction activities, it did not meet the criteria for investment allowance, leading to the appeal being allowed in favor of the Revenue. en-us Wed, 12 Feb 1992 00:00:00 +0530 Thu, 10 Mar 2011 17:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67485 The Tribunal held that the assessee, engaged in construction work, did not qualify for investment allowance under Section 32A of the IT Act as construction activities were not considered production or manufacturing. The Tribunal emphasized the distinction between small-scale industrial undertakings involved in manufacturing or production (sub-clause ii) and those engaged in construction, manufacture, or production (sub-clause iii). As the assessee fell under construction activities, it did not meet the criteria for investment allowance, leading to the appeal being allowed in favor of the Revenue. Case-Laws Income Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67485