2005 (9) TMI 44

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..... well as additional depreciation on computer was allowable?" - we answer the aforesaid question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue - - - - - Dated:- 30-9-2005 - Judge(s) : R. K. AGRAWAL., PRAKASH KRISHNA. JUDGMENT These two references under section 256(1) of the Income-tax Act, 1961, are at the instance of the Department in respect of .....

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..... of Jyoti Pump and most of its supplies were made to the Government Department. It installed a computer. During the assessment year 1982-83 it claimed that the computer is a plant and would qualify for investment allowance under section 32A of the Income-tax Act. The said claim was rejected by the assessing authority. In appeal the authority came to the conclusion that the assessee had installed t .....

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