https://www.taxtmi.com/caselaws?id=15999 A tractor used in a tea garden for transporting tea was held not to be a road transport vehicle for the purpose of the proviso to section 32A of the Income-tax Act, 1961. The analysis turned on the statutory definitions under the Motor Vehicles Act, 1988: a tractor is a motor vehicle not constructed to carry load other than propulsion equipment, while a transport vehicle is confined to specified categories such as public service vehicles, goods carriages, educational institution buses and private service vehicles. On that scheme, a tractor does not fall within the exclusion for road transport vehicles, so investment allowance cannot be denied on that ground. en-us Wed, 04 Mar 1998 00:00:00 +0530 Mon, 31 Aug 2009 13:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15999 A tractor used in a tea garden for transporting tea was held not to be a road transport vehicle for the purpose of the proviso to section 32A of the Income-tax Act, 1961. The analysis turned on the statutory definitions under the Motor Vehicles Act, 1988: a tractor is a motor vehicle not constructed to carry load other than propulsion equipment, while a transport vehicle is confined to specified categories such as public service vehicles, goods carriages, educational institution buses and private service vehicles. On that scheme, a tractor does not fall within the exclusion for road transport vehicles, so investment allowance cannot be denied on that ground. Case-Laws Income Tax Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15999