https://www.taxtmi.com/caselaws?id=15431 A CBDT notification could not curtail deduction of the full initial contribution to an approved superannuation fund where the contribution stayed within the ceiling fixed by the rules; the assessee was therefore entitled to the entire deduction. Intercom, amplifiers and air-conditioners installed in a factory computer room were not office appliances merely because they could serve office use; on the facts, they functioned as adjuncts to the computer system and supported operational efficiency. The assessee accordingly qualified for investment allowance on those items, and both issues were decided in its favour. en-us Wed, 10 Jun 1998 00:00:00 +0530 Thu, 06 Aug 2009 15:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15431 A CBDT notification could not curtail deduction of the full initial contribution to an approved superannuation fund where the contribution stayed within the ceiling fixed by the rules; the assessee was therefore entitled to the entire deduction. Intercom, amplifiers and air-conditioners installed in a factory computer room were not office appliances merely because they could serve office use; on the facts, they functioned as adjuncts to the computer system and supported operational efficiency. The assessee accordingly qualified for investment allowance on those items, and both issues were decided in its favour. Case-Laws Income Tax Wed, 10 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15431