- (1.) 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.
(2.) Our attention has been drawn to the judgment of the Calcutta High Court in CIT V/s. Shaw Wallace & Co. Ltd., 1993 201 ITR 171 which, in turn, has referred to the judgment of the Karnataka High Court in CIT V/s. Datacons (P.) Ltd., 1985 155 ITR 662.
(3.) The 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, should have been placed before the authorities or the Tribunal. The civil appeal is dismissed with costs.;