https://www.taxtmi.com/caselaws?id=71766 Civil construction activity was treated as capable of qualifying for investment allowance where the statutory conditions for construction, manufacture or production of an article or thing were met. The Tribunal relied on its earlier reasoning and comparable decisions to support inclusion of such activity within Section 32A, while rejecting the Commissioner's narrower view under Section 263. On that basis, the revisionary order was found to be incorrect and the assessee's investment allowance claim was upheld. en-us Tue, 17 Apr 1984 00:00:00 +0530 Tue, 26 Apr 2011 18:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71766 Civil construction activity was treated as capable of qualifying for investment allowance where the statutory conditions for construction, manufacture or production of an article or thing were met. The Tribunal relied on its earlier reasoning and comparable decisions to support inclusion of such activity within Section 32A, while rejecting the Commissioner's narrower view under Section 263. On that basis, the revisionary order was found to be incorrect and the assessee's investment allowance claim was upheld. Case-Laws Income Tax Tue, 17 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71766