https://www.taxtmi.com/caselaws?id=17455 The court held that the computer in question was not considered an office appliance but an integral part of the industrial operations, qualifying for investment allowance under section 32A(2)(b)(iii) of the Income-tax Act, 1961. Relying on precedent and the nature of the company's industrial activities, the court dismissed the Department's appeal and favored the assessee, emphasizing the distinction between office appliances and machinery used for manufacturing. The decision highlighted that computers and data-processing systems are essential for industrial operations, leading to the allowance of investment benefits for the company. en-us Wed, 17 Apr 1996 00:00:00 +0530 Tue, 22 Sep 2009 14:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17455 The court held that the computer in question was not considered an office appliance but an integral part of the industrial operations, qualifying for investment allowance under section 32A(2)(b)(iii) of the Income-tax Act, 1961. Relying on precedent and the nature of the company's industrial activities, the court dismissed the Department's appeal and favored the assessee, emphasizing the distinction between office appliances and machinery used for manufacturing. The decision highlighted that computers and data-processing systems are essential for industrial operations, leading to the allowance of investment benefits for the company. Case-Laws Income Tax Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17455