https://www.taxtmi.com/caselaws?id=69014 The Tribunal held that the assessee's sand blasting activities qualified as manufacturing under section 32A of the Income-tax Act, 1961. The machinery used in sand blasting was deemed to be part of the manufacturing process, meeting the criteria for investment allowance. Consequently, the Tribunal upheld the Commissioner of Income-tax (Appeals)' decision, dismissing the Revenue's appeal and confirming the assessee's entitlement to the investment allowance for the Air Compressor used in sand blasting. en-us Tue, 16 May 1989 00:00:00 +0530 Mon, 04 Apr 2011 15:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69014 The Tribunal held that the assessee's sand blasting activities qualified as manufacturing under section 32A of the Income-tax Act, 1961. The machinery used in sand blasting was deemed to be part of the manufacturing process, meeting the criteria for investment allowance. Consequently, the Tribunal upheld the Commissioner of Income-tax (Appeals)' decision, dismissing the Revenue's appeal and confirming the assessee's entitlement to the investment allowance for the Air Compressor used in sand blasting. Case-Laws Income Tax Tue, 16 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69014