https://www.taxtmi.com/caselaws?id=70815 The ITAT Nagpur held that the assessee, a private limited company refining oil, was not eligible for investment allowance as they were not considered a manufacturing concern. The ITAT overturned the Commissioner (Appeals) decision, ruling that the activities did not constitute manufacturing or production of articles. The appeal was allowed. en-us Sat, 27 Aug 1983 00:00:00 +0530 Tue, 19 Apr 2011 14:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70815 The ITAT Nagpur held that the assessee, a private limited company refining oil, was not eligible for investment allowance as they were not considered a manufacturing concern. The ITAT overturned the Commissioner (Appeals) decision, ruling that the activities did not constitute manufacturing or production of articles. The appeal was allowed. Case-Laws Income Tax Sat, 27 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70815