https://www.taxtmi.com/caselaws?id=57724 Hotel businesses producing eatables may qualify for investment allowance under section 32A because production of an article is sufficient; manufacture or processing of goods is not indispensable. The investment allowance claim was therefore allowed. Deduction under section 80J for hotels is governed by the special conditions in its hotel-specific scheme, which are not displaced by general eligibility based on producing articles. As the taxpayer was not a company and did not meet the applicable statutory condition, the section 80J deduction was denied. Relief was consequently limited to investment allowance. en-us Mon, 28 Jul 1986 00:00:00 +0530 Mon, 13 Dec 2010 11:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57724 Hotel businesses producing eatables may qualify for investment allowance under section 32A because production of an article is sufficient; manufacture or processing of goods is not indispensable. The investment allowance claim was therefore allowed. Deduction under section 80J for hotels is governed by the special conditions in its hotel-specific scheme, which are not displaced by general eligibility based on producing articles. As the taxpayer was not a company and did not meet the applicable statutory condition, the section 80J deduction was denied. Relief was consequently limited to investment allowance. Case-Laws Income Tax Mon, 28 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57724