ABIRAMI THEATRES P LIMITED Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) IN pursuance of the directions of this court, the INcome-tax Appellate Tribunal has stated a case and referred the following question of law in relation to the assessment year 1983-84 :

(2.) THE point that arises in the tax case is whether the assessee, a cinema theatre, is entitled to claim investment allowance in respect of the air-conditioning plant as well as on the projector installed by it in the theatre.