https://www.taxtmi.com/caselaws?id=56812 The Tribunal partially allowed the assessee's appeal but rejected the claim for investment allowance related to the generator installed for air-conditioning purposes in the hotel. It was held that providing food and air-conditioning in a hotel did not amount to manufacturing or producing articles, as controlling the atmosphere for customer comfort did not qualify as such activities. The decision emphasized the difference between manufacturing activities and service-oriented functions in a hotel setting, ultimately leading to the rejection of the investment allowance claim under section 32A of the Income-tax Act, 1961. en-us Mon, 19 Nov 1984 00:00:00 +0530 Mon, 06 Dec 2010 17:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56812 The Tribunal partially allowed the assessee's appeal but rejected the claim for investment allowance related to the generator installed for air-conditioning purposes in the hotel. It was held that providing food and air-conditioning in a hotel did not amount to manufacturing or producing articles, as controlling the atmosphere for customer comfort did not qualify as such activities. The decision emphasized the difference between manufacturing activities and service-oriented functions in a hotel setting, ultimately leading to the rejection of the investment allowance claim under section 32A of the Income-tax Act, 1961. Case-Laws Income Tax Mon, 19 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56812