2001 (6) TMI 8

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....ns)<br>Dated:- 14-6-2001<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J. -The two que....

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....uch earth-moving equipment was utilised in industrial activity was not in dispute. As held by the apex court, it is not necessary in order to claim this allowance, that the assessee himself should be ....