https://www.taxtmi.com/caselaws?id=11771 The court ruled in favor of the Department, denying the investment allowance claim for a CT scan machine installed in a diagnostic centre. The Tribunal found the diagnostic centre did not qualify as an industrial undertaking for manufacturing or production, as required by section 32A. Generating reports from the CT scan machine was not considered manufacturing or production of articles. The court determined that the diagnostic centre's primary function was providing services, not manufacturing. As a result, the assessee's appeal was dismissed with no costs awarded. en-us Wed, 16 Apr 2003 00:00:00 +0530 Wed, 18 Jan 2017 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11771 The court ruled in favor of the Department, denying the investment allowance claim for a CT scan machine installed in a diagnostic centre. The Tribunal found the diagnostic centre did not qualify as an industrial undertaking for manufacturing or production, as required by section 32A. Generating reports from the CT scan machine was not considered manufacturing or production of articles. The court determined that the diagnostic centre's primary function was providing services, not manufacturing. As a result, the assessee's appeal was dismissed with no costs awarded. Case-Laws Income Tax Wed, 16 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11771