1985 (8) TMI 104

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....('the Act'), on phototypesetter and air-conditioner installed by the assessee-company in the year under assessment (1980-81) was disallowed by the ITO on the ground that the same were installed in the office premises of the assessee. The ITO thereby relied upon clause (a) of the proviso to section 32A(1). The Commissioner (Appeals) allowed the claim holding that they were the assets of the industr....

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....industrial undertaking. According to him, there being no other suitable place for installation of the said machinery, the same has been installed in a part of the office premises. 3. It is obvious from the plain reading of clause (a) of the proviso to section 32A(1) that no deduction on account of investment allowance is allowed in respect of any machinery installed in any office premises. Ther....

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....ry may be used for the office purposes and even for residential purposes. Thus, the meaning and import of the words 'office premises' used in clause (a) should be taken with reference to the use to which a particular premises or portion thereof has been put. No sooner, phototypesetter was installed in a portion of the office premises the said portion no more remained office premises and, therefore....