https://www.taxtmi.com/caselaws?id=17994 Activity limited to civil construction work does not amount to manufacture or processing for the purpose of investment allowance under section 32A(2) of the Income-tax Act, 1961. Applying the Supreme Court principle that a contractor engaged only in construction is not carrying on manufacture or processing, the Madras High Court held that an assessee executing civil contract works was not entitled to the allowance for the assessment year 1978-79. The referred question was answered in favour of the Department. en-us Thu, 07 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 11:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17994 Activity limited to civil construction work does not amount to manufacture or processing for the purpose of investment allowance under section 32A(2) of the Income-tax Act, 1961. Applying the Supreme Court principle that a contractor engaged only in construction is not carrying on manufacture or processing, the Madras High Court held that an assessee executing civil contract works was not entitled to the allowance for the assessment year 1978-79. The referred question was answered in favour of the Department. Case-Laws Income Tax Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17994