https://www.taxtmi.com/caselaws?id=188825 The Tribunal allowed the assessee's appeal, determining that the activities constituted the production of a new article or thing, entitling the assessee to the investment allowance under section 32A. The Assessing Officer was directed to grant the allowance after verifying the admissible quantum. The appeal was allowed in favor of the assessee. en-us Tue, 13 Aug 1996 00:00:00 +0530 Sat, 17 Dec 2016 12:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188825 The Tribunal allowed the assessee's appeal, determining that the activities constituted the production of a new article or thing, entitling the assessee to the investment allowance under section 32A. The Assessing Officer was directed to grant the allowance after verifying the admissible quantum. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188825