https://www.taxtmi.com/highlights?id=21548 Investment allowance - "The word "installed" occurring in section 32A(1) would not necessarily mean that it should be fixed in a position, but the word is also used in the sense of "induct" or "introduce" or "placing an apparatus in position for service or use" - HC en-us Wed, 28 Jan 2015 08:12:58 +0530 Wed, 28 Jan 2015 08:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21548 Investment allowance - "The word "installed" occurring in section 32A(1) would not necessarily mean that it should be fixed in a position, but the word is also used in the sense of "induct" or "introduce" or "placing an apparatus in position for service or use" - HC Highlights Income Tax Wed, 28 Jan 2015 08:12:58 +0530 https://www.taxtmi.com/highlights?id=21548