https://www.taxtmi.com/caselaws?id=71486 An air-conditioning system installed in a factory was treated as plant for investment allowance because its function was essential to manufacturing. The equipment prevented dust from interfering with the production of hearing aids and was therefore inextricably linked with the manufacturing process. Applying the functional, commercial and common parlance tests, the tribunal held that equipment serving a direct operational role in business may qualify as plant rather than a mere office appliance or building fixture. The assessee was entitled to investment allowance on this basis. en-us Fri, 02 Apr 1993 00:00:00 +0530 Mon, 25 Apr 2011 11:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71486 An air-conditioning system installed in a factory was treated as plant for investment allowance because its function was essential to manufacturing. The equipment prevented dust from interfering with the production of hearing aids and was therefore inextricably linked with the manufacturing process. Applying the functional, commercial and common parlance tests, the tribunal held that equipment serving a direct operational role in business may qualify as plant rather than a mere office appliance or building fixture. The assessee was entitled to investment allowance on this basis. Case-Laws Income Tax Fri, 02 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71486