https://www.taxtmi.com/caselaws?id=15561 Investment allowance under section 32A was unavailable because the statutory condition of manufacturing or producing articles was not satisfied, and the earlier finding in the assessee's own case was followed; this issue was decided against the assessee. Extra-shift allowance had to be computed by reference to the days on which the concern actually worked double shift or triple shift, not by reference to a particular item of machinery or plant; the computation adopted was upheld and this issue was decided in favour of the assessee. en-us Wed, 24 Dec 1997 00:00:00 +0530 Wed, 26 Aug 2009 10:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15561 Investment allowance under section 32A was unavailable because the statutory condition of manufacturing or producing articles was not satisfied, and the earlier finding in the assessee's own case was followed; this issue was decided against the assessee. Extra-shift allowance had to be computed by reference to the days on which the concern actually worked double shift or triple shift, not by reference to a particular item of machinery or plant; the computation adopted was upheld and this issue was decided in favour of the assessee. Case-Laws Income Tax Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15561