2002 (7) TMI 75

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....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 and air-conditioning plant installed duri....

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....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 article or thing. We find that a similar view w....