https://www.taxtmi.com/caselaws?id=217033 The Supreme Court dismissed civil appeals regarding a claim for investment allowance under Section 32A of the Income Tax Act, 1961 for equipment in a canteen. The court held that the canteen did not qualify as an industrial undertaking as required by the statute, as it did not manufacture or produce any article. Additionally, in a separate appeal concerning the calculation of disallowance under Rule 6D of the Income Tax Rules, the court declined to address the issue due to the appellant's decision not to pursue it further based on the trivial amount involved. en-us Tue, 18 Sep 2012 00:00:00 +0530 Fri, 28 Sep 2012 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217033 The Supreme Court dismissed civil appeals regarding a claim for investment allowance under Section 32A of the Income Tax Act, 1961 for equipment in a canteen. The court held that the canteen did not qualify as an industrial undertaking as required by the statute, as it did not manufacture or produce any article. Additionally, in a separate appeal concerning the calculation of disallowance under Rule 6D of the Income Tax Rules, the court declined to address the issue due to the appellant's decision not to pursue it further based on the trivial amount involved. Case-Laws Income Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217033