https://www.taxtmi.com/caselaws?id=24230 Fluorescent tubes were held not to be domestic electrical appliances within item No. 12 of the XIth Schedule to the Income-tax Act, because that entry covers appliances normally used in households and similar settings such as hostels, restaurants, hotels, offices, educational institutions and hospitals. The court construed the exclusion narrowly and found that fluorescent tubes are articles of general use, not confined to domestic or routine household use. As they did not fall within the excluded category, the assessee remained entitled to investment allowance under section 32A. en-us Wed, 01 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 16:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24230 Fluorescent tubes were held not to be domestic electrical appliances within item No. 12 of the XIth Schedule to the Income-tax Act, because that entry covers appliances normally used in households and similar settings such as hostels, restaurants, hotels, offices, educational institutions and hospitals. The court construed the exclusion narrowly and found that fluorescent tubes are articles of general use, not confined to domestic or routine household use. As they did not fall within the excluded category, the assessee remained entitled to investment allowance under section 32A. Case-Laws Income Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24230