1995 (8) TMI 8

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....ecisions)<br>Dated:- 16-8-1995<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. M. LAL., M. C. AGARWAL&nbsp; JUDGMENT Heard Sri Bharatji Agarwal, learned counsel for the Revenue and Sri R. K. Mishr....

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.... racks, plant and machinery, in view of section 32A of the Income-tax Act, which is applicable only to the business of manufacture or production of any article or thing hence the mistake was liable to....