https://www.taxtmi.com/caselaws?id=23258 The Tribunal determined that the assessee qualified as an industrial company under section 2(7)(c) of the Finance Act, 1981, based on the use of computers in their consultancy services. Consequently, the assessee was deemed eligible for investment allowance for a generator installation. The Tribunal's decision was upheld, affirming both issues in favor of the assessee. Justice SUHAS CHANDRA SEN concurred with the Tribunal's findings. en-us Tue, 09 Jan 1990 00:00:00 +0530 Thu, 17 Dec 2009 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23258 The Tribunal determined that the assessee qualified as an industrial company under section 2(7)(c) of the Finance Act, 1981, based on the use of computers in their consultancy services. Consequently, the assessee was deemed eligible for investment allowance for a generator installation. The Tribunal's decision was upheld, affirming both issues in favor of the assessee. Justice SUHAS CHANDRA SEN concurred with the Tribunal's findings. Case-Laws Income Tax Tue, 09 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23258