https://www.taxtmi.com/caselaws?id=15556 The courts ruled against the assessee, stating that a hotel business does not qualify as an industrial undertaking for claiming investment allowance under Section 32A of the Income Tax Act, 1961. The decision favored the Revenue, emphasizing that hotels, primarily providing services, do not engage in manufacturing activities as required by the Act. The machinery used in hotel kitchens is for immediate consumption and guest comfort, not for producing durable goods. Therefore, hotels are not eligible for investment allowance under Section 32A. en-us Fri, 23 Apr 1999 00:00:00 +0530 Wed, 26 Aug 2009 10:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15556 The courts ruled against the assessee, stating that a hotel business does not qualify as an industrial undertaking for claiming investment allowance under Section 32A of the Income Tax Act, 1961. The decision favored the Revenue, emphasizing that hotels, primarily providing services, do not engage in manufacturing activities as required by the Act. The machinery used in hotel kitchens is for immediate consumption and guest comfort, not for producing durable goods. Therefore, hotels are not eligible for investment allowance under Section 32A. Case-Laws Income Tax Fri, 23 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15556