https://www.taxtmi.com/caselaws?id=10269 The High Court determined that the assessee-company, engaged in providing computer services, qualified for investment allowance under section 32A of the Income-tax Act. The court held that the company's activities constituted "manufacture or production" of articles, classifying computers as plant rather than office appliances. Relying on precedents, the court affirmed the Tribunal's decision, ruling in favor of the assessee against the Revenue. The reference was resolved without costs. en-us Wed, 19 Jan 2005 00:00:00 +0530 Sat, 11 Jul 2009 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10269 The High Court determined that the assessee-company, engaged in providing computer services, qualified for investment allowance under section 32A of the Income-tax Act. The court held that the company's activities constituted "manufacture or production" of articles, classifying computers as plant rather than office appliances. Relying on precedents, the court affirmed the Tribunal's decision, ruling in favor of the assessee against the Revenue. The reference was resolved without costs. Case-Laws Income Tax Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10269