1989 (2) TMI 66 - HC - Income Tax

Summary

The High Court of Madhya Pradesh ruled that fluorescent tubes are not considered domestic electrical appliances, allowing the assessee to claim investment allowance under section 32A of the Income-tax Act, 1961. The court held that the tubes are articles of general use and not limited to domestic purposes, thus supporting the Tribunal's decision. The Revenue's appeal was dismissed, and each party will bear their own costs.