1989 (4) TMI 151

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..... omputer is housed. According to the Revenue, the ratio of the decision in MADRAS RACE CLUB vs. ITO (1985) 44 CTR (Mad) 189 : (1984) 16 Taxman 312 (Mad) was applicable and investment allowance should have been denied because the air-conditioner was an office appliance. According to the learned counsel for the assessee, the air-conditioner was absolutely essential for the running of the computer and .....

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..... room used for deliberations and taking of policy decisions and discussion. It was, therefore, clearly held to be installed in office premises. Such is not the case here. The computer has been installed in the factory. It is necessary to have an air-conditioner so that the computer works at peak efficiency. As a matter of fact, sometimes due to excessive heat and humidity, the computer could also f .....

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