https://www.taxtmi.com/caselaws?id=20272 The High Court held that books containing technical know-how could be considered as "plant" under section 32A(1) of the Income-tax Act, 1961. The court interpreted "installed" broadly, determining that the books were placed for use in the factory building, not the office premises, making them eligible for investment allowance. The assessee was granted the allowance, ruling in favor of the assessee and against the Revenue. en-us Fri, 04 Feb 1994 00:00:00 +0530 Thu, 12 Nov 2009 18:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20272 The High Court held that books containing technical know-how could be considered as "plant" under section 32A(1) of the Income-tax Act, 1961. The court interpreted "installed" broadly, determining that the books were placed for use in the factory building, not the office premises, making them eligible for investment allowance. The assessee was granted the allowance, ruling in favor of the assessee and against the Revenue. Case-Laws Income Tax Fri, 04 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20272