https://www.taxtmi.com/caselaws?id=10315 The court ruled in favor of the assessee, allowing the investment allowance claim under section 32A of the Income-tax Act for the business activities of erection of plants and commissioning of boilers for the assessment year 1986-87. The court emphasized that the machinery or plant claimed for investment allowance should be used in the manufacture of articles or things to qualify for the benefit. The case was remitted back to the Assessing Officer for further evaluation based on the evidence provided by the assessee to determine if the activities constituted manufacturing under the Act. en-us Fri, 05 Mar 2004 00:00:00 +0530 Mon, 13 Jul 2009 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10315 The court ruled in favor of the assessee, allowing the investment allowance claim under section 32A of the Income-tax Act for the business activities of erection of plants and commissioning of boilers for the assessment year 1986-87. The court emphasized that the machinery or plant claimed for investment allowance should be used in the manufacture of articles or things to qualify for the benefit. The case was remitted back to the Assessing Officer for further evaluation based on the evidence provided by the assessee to determine if the activities constituted manufacturing under the Act. Case-Laws Income Tax Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10315