https://www.taxtmi.com/caselaws?id=12262 The court ruled in favor of the assessee, stating that the separation of chassis manufacturing from bodybuilding does not impact eligibility for investment allowance. The decision favored the claim for investment allowance under section 32A for manufacturing bus and truck bodies, emphasizing the importance of machinery utilization for producing the listed articles to qualify for such incentives. en-us Mon, 19 Nov 2001 00:00:00 +0530 Sat, 20 Feb 2010 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12262 The court ruled in favor of the assessee, stating that the separation of chassis manufacturing from bodybuilding does not impact eligibility for investment allowance. The decision favored the claim for investment allowance under section 32A for manufacturing bus and truck bodies, emphasizing the importance of machinery utilization for producing the listed articles to qualify for such incentives. Case-Laws Income Tax Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12262