https://www.taxtmi.com/caselaws?id=36152 Data processing machines were not "office appliances" for purposes of exclusion from development rebate under section 33(1) of the Income-tax Act, 1961. The expression was construed in its ordinary commercial sense as referring to simple aids or facilities normally used for office functioning. The machines were highly technical systems requiring special installation, training and operating conditions, and one machine by itself had no commercial utility. As they performed complex processing operations and replaced intellectual labour rather than serving as ordinary office equipment, they fell outside the exclusion and qualified for development rebate. en-us Tue, 15 Nov 1977 00:00:00 +0530 Mon, 16 Jan 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36152 Data processing machines were not "office appliances" for purposes of exclusion from development rebate under section 33(1) of the Income-tax Act, 1961. The expression was construed in its ordinary commercial sense as referring to simple aids or facilities normally used for office functioning. The machines were highly technical systems requiring special installation, training and operating conditions, and one machine by itself had no commercial utility. As they performed complex processing operations and replaced intellectual labour rather than serving as ordinary office equipment, they fell outside the exclusion and qualified for development rebate. Case-Laws Income Tax Tue, 15 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36152