1999 (2) TMI 26

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....s)<br>Dated:- 16-2-1999<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., MRS. A. SUBBULAKSHMY&nbsp; R. Jayasimha Babu J. The Tribunal has held that the payment towards provident fu....

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.... for the optimum use of the computer and the safe working, such air-conditioners would also to be eligible for investment allowance, just as an electrical appliance such as a stabilizer which is essen....