https://www.taxtmi.com/caselaws?id=20406 The High Court held that motors, electrical installations, cables, and air-conditioning machines used in tissue paper manufacturing qualify for investment allowance as integral parts of the production process. However, tubewells and weighing machines were excluded from eligibility as they were not considered essential machinery. The court emphasized the broad definition of "Plant" under the Income-tax Act, rejecting the distinction between principal and accessory parts in manufacturing. Ultimately, the court ruled in favor of the assessee, allowing the investment allowance for specified assets while denying it for tubewells and weighing machines. en-us Thu, 06 Feb 1992 00:00:00 +0530 Fri, 13 Nov 2009 17:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20406 The High Court held that motors, electrical installations, cables, and air-conditioning machines used in tissue paper manufacturing qualify for investment allowance as integral parts of the production process. However, tubewells and weighing machines were excluded from eligibility as they were not considered essential machinery. The court emphasized the broad definition of "Plant" under the Income-tax Act, rejecting the distinction between principal and accessory parts in manufacturing. Ultimately, the court ruled in favor of the assessee, allowing the investment allowance for specified assets while denying it for tubewells and weighing machines. Case-Laws Income Tax Thu, 06 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20406