https://www.taxtmi.com/caselaws?id=17402 Fabrication of steel rods and sheets into trusses and steel structures was treated as manufacturing rather than mere assembling, because the activity produced a commercially distinct industrial product. Applying the earlier test used for similar fabrication under the Finance Act, the Court held that the assessee's structural fabrication work was industrial in character and therefore qualified as manufacture. On that basis, the assessee was entitled to investment allowance under section 32A of the Income-tax Act, 1961. en-us Wed, 09 Jul 1997 00:00:00 +0530 Tue, 22 Sep 2009 12:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17402 Fabrication of steel rods and sheets into trusses and steel structures was treated as manufacturing rather than mere assembling, because the activity produced a commercially distinct industrial product. Applying the earlier test used for similar fabrication under the Finance Act, the Court held that the assessee's structural fabrication work was industrial in character and therefore qualified as manufacture. On that basis, the assessee was entitled to investment allowance under section 32A of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17402