Interpretation of Section 32A(1)(2)(iii) includes synthetic essences as part of blended flavoring concentrates for investment allowance. https://www.taxtmi.com/highlights?id=15351 Investment allowance under section 32A(1)(2)(iii) - . The words “shall be deemed always to have included“, therefore, have to be given a limited meaning of understanding the blended flavouring concentrates as always including the synthetic essences - HC en-us Mon, 28 Oct 2013 16:42:04 +0530 Mon, 28 Oct 2013 16:42:04 +0530 TaxTMI RSS Generator Interpretation of Section 32A(1)(2)(iii) includes synthetic essences as part of blended flavoring concentrates for investment allowance. https://www.taxtmi.com/highlights?id=15351 Investment allowance under section 32A(1)(2)(iii) - . The words “shall be deemed always to have included“, therefore, have to be given a limited meaning of understanding the blended flavouring concentrates as always including the synthetic essences - HC Highlights Income Tax Mon, 28 Oct 2013 16:42:04 +0530 https://www.taxtmi.com/highlights?id=15351