2005 (9) TMI 44

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....of the Department in respect of the same assessee for the assessment years 1982-83 and 1983-84. In Reference No. 17 of 1991 the following question of law has been referred: "Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the assessee's claim of investment allowance under section 32A on computer was allowable?" Whereas in Refere....

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....on that the assessee had installed the computer mainly for offering services to the outsiders and in the years to come substantial receipts have been disclosed for the services rendered. The Commissioner of Income-tax (Appeals) held that the computer constitutes plant and machinery within the meaning of section 32 of the Income-tax Act, 1961, and, therefore, the assessee was entitled to get invest....