https://www.taxtmi.com/caselaws?id=71469 The Tribunal partially allowed the appeal, upholding the investment allowance for the screening plant used in mining operations but disallowing the allowance for the barge engines fitted to an old barge, as they did not qualify as new machinery under section 32A and failed to meet the criteria for new ships or aircraft. The decision was based on the engines not being independent machinery and not satisfying the manufacturing process test, as per the Supreme Court's judgment in Idandas v. Anant Ramchandra Phadke. en-us Thu, 12 Nov 1992 00:00:00 +0530 Mon, 25 Apr 2011 10:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71469 The Tribunal partially allowed the appeal, upholding the investment allowance for the screening plant used in mining operations but disallowing the allowance for the barge engines fitted to an old barge, as they did not qualify as new machinery under section 32A and failed to meet the criteria for new ships or aircraft. The decision was based on the engines not being independent machinery and not satisfying the manufacturing process test, as per the Supreme Court's judgment in Idandas v. Anant Ramchandra Phadke. Case-Laws Income Tax Thu, 12 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71469