1989 (4) TMI 151 - AT - Income Tax

Summary

The Revenue appealed the decision regarding investment allowance on an air-conditioner in a computer cabin. The Tribunal upheld the decision, stating the air-conditioner was essential for computer operation in a factory, not an office appliance. The appeal was dismissed. (Case: Appellate Tribunal ITAT MADRAS-C, Citation: 1989 (4) TMI 151 - ITAT MADRAS-C)