https://www.taxtmi.com/caselaws?id=70287 Investment allowance under section 32A was held admissible for an air-conditioner installed in a factory cabin housing a computer. The equipment was found to be located in the factory area, not in office premises or residential accommodation, so the exclusion in section 32A(1)(a) did not apply. It was also treated as necessary for maintaining the computer's operating temperature and efficiency, rather than as an office appliance within section 32A(1)(b). The claim was therefore not barred on either ground, and the Revenue's appeal failed. en-us Tue, 25 Apr 1989 00:00:00 +0530 Fri, 15 Apr 2011 12:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70287 Investment allowance under section 32A was held admissible for an air-conditioner installed in a factory cabin housing a computer. The equipment was found to be located in the factory area, not in office premises or residential accommodation, so the exclusion in section 32A(1)(a) did not apply. It was also treated as necessary for maintaining the computer's operating temperature and efficiency, rather than as an office appliance within section 32A(1)(b). The claim was therefore not barred on either ground, and the Revenue's appeal failed. Case-Laws Income Tax Tue, 25 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70287