https://www.taxtmi.com/caselaws?id=55705 The Appellate Tribunal ITAT Ahmedabad-B upheld the assessee's entitlement to deduction under section 80HHA. The Tribunal ruled that only plant and machinery directly connected to production activities should be considered for the deduction limit calculation, excluding items like EPBX, CCTV, office equipment, vehicles, computers, and safe deposit vault not directly related to production. This decision dismissed the Revenue's appeal, emphasizing the importance of the phrase "installed for the purpose of the industrial undertaking" in Explanation (b) to section 80HHA. en-us Tue, 27 Jan 1998 00:00:00 +0530 Mon, 29 Nov 2010 15:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55705 The Appellate Tribunal ITAT Ahmedabad-B upheld the assessee's entitlement to deduction under section 80HHA. The Tribunal ruled that only plant and machinery directly connected to production activities should be considered for the deduction limit calculation, excluding items like EPBX, CCTV, office equipment, vehicles, computers, and safe deposit vault not directly related to production. This decision dismissed the Revenue's appeal, emphasizing the importance of the phrase "installed for the purpose of the industrial undertaking" in Explanation (b) to section 80HHA. Case-Laws Income Tax Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55705