1989 (4) TMI 151

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.... of investment allowance on an air-conditioner installed in the cabin in which a computer is housed. According to the Revenue, the ratio of the decision in MADRAS RACE CLUB vs. ITO (1985) 44 CTR (Mad) 189 : (1984) 16 Taxman 312 (Mad) was applicable and investment allowance should have been denied because the air-conditioner was an office appliance. According to the learned counsel for the assessee....

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.... in the case of MADRAS RACE CLUB the air-conditioner was installed in a conference room used for deliberations and taking of policy decisions and discussion. It was, therefore, clearly held to be installed in office premises. Such is not the case here. The computer has been installed in the factory. It is necessary to have an air-conditioner so that the computer works at peak efficiency. As a matt....