https://www.taxtmi.com/caselaws?id=21728 The court held that the preparation of food in a hotel, while involving some manufacturing or production, does not entitle the hotel business to investment allowance under section 32A of the Income-tax Act, 1961. The court emphasized that hotels primarily engage in trading, not manufacturing or producing goods, and noted that the specific provisions of section 32A do not encompass hotel businesses. Therefore, the court ruled against the assessee, stating that if hotels were intended to be included, the legislation would have explicitly mentioned them as in other sections. en-us Mon, 27 Jan 1992 00:00:00 +0530 Fri, 27 Nov 2009 12:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21728 The court held that the preparation of food in a hotel, while involving some manufacturing or production, does not entitle the hotel business to investment allowance under section 32A of the Income-tax Act, 1961. The court emphasized that hotels primarily engage in trading, not manufacturing or producing goods, and noted that the specific provisions of section 32A do not encompass hotel businesses. Therefore, the court ruled against the assessee, stating that if hotels were intended to be included, the legislation would have explicitly mentioned them as in other sections. Case-Laws Income Tax Mon, 27 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21728