https://www.taxtmi.com/caselaws?id=9605 The Court ruled in favor of the assessee, confirming their entitlement to investment allowance under section 32A and additional depreciation on the computer. The judgment aligned with previous rulings establishing that certain equipment, including computers, can be categorized as plant and machinery for tax purposes. en-us Fri, 30 Sep 2005 00:00:00 +0530 Sat, 27 Jun 2009 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9605 The Court ruled in favor of the assessee, confirming their entitlement to investment allowance under section 32A and additional depreciation on the computer. The judgment aligned with previous rulings establishing that certain equipment, including computers, can be categorized as plant and machinery for tax purposes. Case-Laws Income Tax Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9605