https://www.taxtmi.com/caselaws?id=5978 Processing of client data was treated as processing goods, which preserved the company's claim to industrial company status and investment allowance for the generator installed by it. The authorities below had accepted that characterisation, and the Supreme Court found no contrary judicial authority to dislodge it. It also declined to reappraise primary material not placed before the income-tax authorities or the Tribunal, leaving the factual finding undisturbed and rejecting the Revenue's challenge. en-us Wed, 01 Nov 2000 00:00:00 +0530 Tue, 28 Aug 2018 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5978 Processing of client data was treated as processing goods, which preserved the company's claim to industrial company status and investment allowance for the generator installed by it. The authorities below had accepted that characterisation, and the Supreme Court found no contrary judicial authority to dislodge it. It also declined to reappraise primary material not placed before the income-tax authorities or the Tribunal, leaving the factual finding undisturbed and rejecting the Revenue's challenge. Case-Laws Income Tax Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5978