https://www.taxtmi.com/caselaws?id=11550 The expression "road transport vehicles" in section 32A of the Income-tax Act, 1961 was construed in its common parlance sense because the Act did not define it. On that footing, the term covers vehicles ordinarily used for transporting goods or passengers on roads, not agricultural machinery. A tractor remains primarily a tilling implement and does not become a road transport vehicle merely because it may carry persons or be fitted with a trolley. The assessee was therefore entitled to investment allowance, and the tractor did not fall within the exclusion for road transport vehicles. en-us Thu, 18 Sep 2003 00:00:00 +0530 Fri, 29 Jan 2010 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11550 The expression "road transport vehicles" in section 32A of the Income-tax Act, 1961 was construed in its common parlance sense because the Act did not define it. On that footing, the term covers vehicles ordinarily used for transporting goods or passengers on roads, not agricultural machinery. A tractor remains primarily a tilling implement and does not become a road transport vehicle merely because it may carry persons or be fitted with a trolley. The assessee was therefore entitled to investment allowance, and the tractor did not fall within the exclusion for road transport vehicles. Case-Laws Income Tax Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11550