https://www.taxtmi.com/caselaws?id=21936 The court ruled in favor of the assessee, holding that dumpers and tippers are eligible for investment allowance under section 32A of the Income-tax Act, 1961. The court emphasized that machinery used in the business of construction is generally eligible for investment allowance, including essential equipment like dumpers and tippers. This decision favored the assessee, affirming that these vehicles are crucial for construction work and do not fall within the exclusion of road transport vehicles under the Act. en-us Mon, 11 Mar 1991 00:00:00 +0530 Fri, 04 Dec 2009 12:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21936 The court ruled in favor of the assessee, holding that dumpers and tippers are eligible for investment allowance under section 32A of the Income-tax Act, 1961. The court emphasized that machinery used in the business of construction is generally eligible for investment allowance, including essential equipment like dumpers and tippers. This decision favored the assessee, affirming that these vehicles are crucial for construction work and do not fall within the exclusion of road transport vehicles under the Act. Case-Laws Income Tax Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21936