https://www.taxtmi.com/caselaws?id=57629 An internal telephone installation in a factory was treated as plant, not as an office appliance, because it was essential for efficient factory working and coordination of manufacturing activity. Applying the meaning of "plant" under the Income-tax Act and following the view that an internal telephone system integral to production operations answers that description, the allowance available for such plant was considered under section 32A. The earlier approach treating a similar system as plant for development rebate under section 33 was taken as directly relevant. Investment allowance under section 32A was therefore admissible. en-us Tue, 27 Sep 1983 00:00:00 +0530 Sat, 11 Dec 2010 12:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57629 An internal telephone installation in a factory was treated as plant, not as an office appliance, because it was essential for efficient factory working and coordination of manufacturing activity. Applying the meaning of "plant" under the Income-tax Act and following the view that an internal telephone system integral to production operations answers that description, the allowance available for such plant was considered under section 32A. The earlier approach treating a similar system as plant for development rebate under section 33 was taken as directly relevant. Investment allowance under section 32A was therefore admissible. Case-Laws Income Tax Tue, 27 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57629