1994 (4) TMI 5

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..... the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not upholding the finding of the Commissioner of Income-tax (Appeals) to the effect that the computer installed in the factory premises does not form a part of the manufacturing unit intimately connected with the production of manufacturing of any article or thing and as such inv .....

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..... alf of the Revenue that this computer was not used for manufacture but the Tribunal's finding is that the computer is used for processing raw materials, data, straw data, and for monitoring the details of production. If that be so, we fail to see how it is not a part of the business of manufacture of the cable division of the assessee. The Tribunal has found that the computer has been installed in .....

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..... that case should be treated as an apparatus and as a plant for the purpose of section 43(3) of the Income-tax Act, 1961. In view of the facts found by the Tribunal and the judgments noted above, we are of the view that the questions should be answered in the affirmative and in favour of the assessee. There will be no order as to costs. K. C. AGARWAL C. J.--I agree.    
Case laws, .....

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