https://www.taxtmi.com/caselaws?id=3178 The Court ruled in favor of the assessee, determining that wireless sets did not fall under the category of office machines or apparatus listed in the Eleventh Schedule. The Court held that the appliances claimed for investment allowance, such as intercoms, amplifiers, and air-conditioners, were essential for the efficient functioning of computers in the factory and did not qualify as office appliances ineligible for investment allowance. The judgment highlighted previous decisions supporting a similar interpretation, ultimately answering the questions against the Revenue and in favor of the assessee. en-us Wed, 01 Nov 2006 00:00:00 +0530 Tue, 29 Jul 2008 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3178 The Court ruled in favor of the assessee, determining that wireless sets did not fall under the category of office machines or apparatus listed in the Eleventh Schedule. The Court held that the appliances claimed for investment allowance, such as intercoms, amplifiers, and air-conditioners, were essential for the efficient functioning of computers in the factory and did not qualify as office appliances ineligible for investment allowance. The judgment highlighted previous decisions supporting a similar interpretation, ultimately answering the questions against the Revenue and in favor of the assessee. Case-Laws Income Tax Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3178