https://www.taxtmi.com/caselaws?id=57498 The Tribunal concluded that plant and machinery used for husking coffee beans qualified as assets involved in production or manufacture, making them eligible for investment allowance. Other assets not directly related to the manufacturing process were excluded from the allowance. The Income Tax Officer was directed to calculate and grant the investment allowance for the eligible assets, resulting in a partial success for the appellant. en-us Tue, 09 May 1995 00:00:00 +0530 Fri, 10 Dec 2010 15:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57498 The Tribunal concluded that plant and machinery used for husking coffee beans qualified as assets involved in production or manufacture, making them eligible for investment allowance. Other assets not directly related to the manufacturing process were excluded from the allowance. The Income Tax Officer was directed to calculate and grant the investment allowance for the eligible assets, resulting in a partial success for the appellant. Case-Laws Income Tax Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57498