2002 (7) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... BALASUBRAMANIAN J. -In pursuance of the directions of this court, the Income-tax Appellate Tribunal has stated a case and referred the following question of law in relation to the assessment year 1983-84: "Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that the appellant was not entitled to claim any investment allowance on the projector a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mary function of the cinema projector is to project the film and there is no manufacture of any article or thing in the projection of the cine film in a cinema theatre. As far as the air-conditioning plant is concerned, it is installed only for the purpose of giving comfort to the spectators at the time of viewing the films and the air-conditioning unit was not installed or used to produce any art....