1983 (9) TMI 111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctronic equipments. During this year, the assessee claimed investment allowance on the internal telephone installation in the factory. The AAC considered this item as an office equipment and refused to allow investment allowance under section 32A of the Income-tax Act, 1961 ('the Act'). The assessee appealed to the Commissioner (Appeals). Following the decision of the Himachal Pradesh High Court i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fficient working of the factory and for coordinating the manufacturing work undertaken by the assessee. Without internal telephone system it is very difficult to carry on the manufacturing process undertaken by the assessee. The said internal telephone system installed by the assessee cannot be treated as 'office appliance'. It is a scientific apparatus within the meaning of plant in section 43 of....