At, Supreme Court of India
By, HON'BLE JUSTICE D. P. MOHAPATRA
By, HON'BLE JUSTICE S. P. BHARUCHA AND HON'BLE JUSTICE Y. K. SABHARWAL
D P MOHAPATRA J.
BY THE COURT
We have read the judgment under appeal. The AAC and the Tribunal have granted to the respondent-company the benefit that an industrial company gets and accordingly, granted it investment allowance in respect of a generator installed by it. It has been held by them that when the respondent-company processes data on behalf of its clients, it processes goods
Our attention has been drawn to the judgment of the Calcutta High Court in CIT vs. Shaw Wallace & Co. Ltd. 1990 CAL 137 (Cal) : TC 28R.210 which, in turn, has referred to the judgment of the Karnataka High Court in CIT vs. Datacons (P) Ltd. 1984 KAR 88 (Kar) : TC 24R.231
Learned counsel for the Revenue has been unable to show us any judgment of a Court of this country or abroad which takes the view that the processing of data is not the processing of goods. He has sought to take us back to the primary material. It is not the function of this Court to assess such primary material. The primary material, if any, shou
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ld have been placed before the IT authorities or the Tribunal The civil appeal is dismissed with costs.