https://www.taxtmi.com/caselaws?id=18151 The High Court of Madhya Pradesh held that data processing qualifies as an industrial activity, entitling the assessee to both investment allowance and deductions under section 80J of the Income-tax Act, 1961. The court also ruled that computer machines used for data processing are entitled to investment allowance, aligning with decisions of the Commissioner and Tribunal. Consequently, the court decided in favor of the assessee on both issues, rejecting the Department's arguments and disposing of the case without costs. en-us Wed, 13 Mar 1996 00:00:00 +0530 Tue, 29 Sep 2009 11:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18151 The High Court of Madhya Pradesh held that data processing qualifies as an industrial activity, entitling the assessee to both investment allowance and deductions under section 80J of the Income-tax Act, 1961. The court also ruled that computer machines used for data processing are entitled to investment allowance, aligning with decisions of the Commissioner and Tribunal. Consequently, the court decided in favor of the assessee on both issues, rejecting the Department's arguments and disposing of the case without costs. Case-Laws Income Tax Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18151