https://www.taxtmi.com/caselaws?id=16767 Investment allowance under section 32A was treated as available for additions to existing X-ray units and E.C.G. plants where the added components could qualify as plant even if not regarded as machinery. The Tribunal's view was that allowance could extend to both plant and machinery, and the assessee was accordingly entitled to the relief. A fresh contention that the assessee, being a doctor, was not an industrial undertaking was not entertained because it had not been raised before the lower authorities or the Tribunal and no sufficient basis was shown for introducing it for the first time in reference. The reference was answered in favour of the assessee. en-us Tue, 06 May 1997 00:00:00 +0530 Sat, 12 Sep 2009 11:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16767 Investment allowance under section 32A was treated as available for additions to existing X-ray units and E.C.G. plants where the added components could qualify as plant even if not regarded as machinery. The Tribunal's view was that allowance could extend to both plant and machinery, and the assessee was accordingly entitled to the relief. A fresh contention that the assessee, being a doctor, was not an industrial undertaking was not entertained because it had not been raised before the lower authorities or the Tribunal and no sufficient basis was shown for introducing it for the first time in reference. The reference was answered in favour of the assessee. Case-Laws Income Tax Tue, 06 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16767