https://www.taxtmi.com/caselaws?id=57424 Investment allowance under section 32A was available where a computer used in data processing generated processed printouts treated as an article or thing produced. The wider expression "production" was applied, so the activity did not need to amount to manufacture in the strict sense. Because the computer was used in an industrial undertaking to produce the processed output, the statutory condition was satisfied and the assessee was entitled to the allowance claimed. en-us Tue, 14 Apr 1987 00:00:00 +0530 Fri, 10 Dec 2010 11:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57424 Investment allowance under section 32A was available where a computer used in data processing generated processed printouts treated as an article or thing produced. The wider expression "production" was applied, so the activity did not need to amount to manufacture in the strict sense. Because the computer was used in an industrial undertaking to produce the processed output, the statutory condition was satisfied and the assessee was entitled to the allowance claimed. Case-Laws Income Tax Tue, 14 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57424