1992 (4) TMI 7

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..... ing of the Tribunal that assessee's machinery was used in the business of construction, manufacture etc., and that the assessee was a industrial undertaking entitled to investment allowance, was not challenged - petition of revenue is dismissed - Special Leave to Appeal Civil Nos 5074 of 5075 of 1992. - - - Dated:- 20-4-1992 - M. N. VENKATACHALIAH AND P. B. SAVANT JJ. For the Petitioner : .....

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..... e is engaged mainly in the manufacture or processing of goods and is an industrial undertaking is not in challenge before us. Admittedly, the assessee is a construction company and for the purpose of the manufacturing activities performed by it, it used the machinery in its business of construction.... It is not open to the Revenue to contend in these references that the assessee-company is not an .....

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