https://www.taxtmi.com/caselaws?id=20563 The High Court held that electric bulbs and fittings do not fall under item No. 12 of the Eleventh Schedule as domestic electrical appliances. Machinery used for manufacturing these items should be eligible for investment allowance under section 32A. The Court ruled in favor of the assessee, rejecting the rectifiability of the original assessment order under section 154. en-us Tue, 12 May 1992 00:00:00 +0530 Sat, 14 Nov 2009 16:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20563 The High Court held that electric bulbs and fittings do not fall under item No. 12 of the Eleventh Schedule as domestic electrical appliances. Machinery used for manufacturing these items should be eligible for investment allowance under section 32A. The Court ruled in favor of the assessee, rejecting the rectifiability of the original assessment order under section 154. Case-Laws Income Tax Tue, 12 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20563