https://www.taxtmi.com/caselaws?id=14884 The court determined that the assessee was entitled to claim investment allowance under section 32A of the Income-tax Act, 1961 for the air compressor used in sand blasting. The court held that sand blasting was an integral part of the manufacturing process, making the air compressor eligible for the investment allowance. Relying on precedents and judicial interpretations, the court emphasized that machinery used in any manufacturing stage qualifies for the allowance, even if the final product does not belong to the assessee. Consequently, the court ruled in favor of the assessee, awarding costs of Rs. 1,000. en-us Thu, 17 Feb 2000 00:00:00 +0530 Thu, 23 Jul 2009 18:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14884 The court determined that the assessee was entitled to claim investment allowance under section 32A of the Income-tax Act, 1961 for the air compressor used in sand blasting. The court held that sand blasting was an integral part of the manufacturing process, making the air compressor eligible for the investment allowance. Relying on precedents and judicial interpretations, the court emphasized that machinery used in any manufacturing stage qualifies for the allowance, even if the final product does not belong to the assessee. Consequently, the court ruled in favor of the assessee, awarding costs of Rs. 1,000. Case-Laws Income Tax Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14884