1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 441 OF 2003 The Commissioner of Income tax-3, Mumbai Appellant vs. M/s.Standard Industries Ltd. Respondent Ms.S.V.Bharucha i/b. Mr.K.B. Rao for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 25th October 2004 P.C. Heard. 2. The following substantial question of law arises in this appeal: "Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in law in holding that the assessee was entitled to investment allowance on certain plant and machinery, computers and weighing machine when they were neither used directly in the production nor were they an integral part of the manufacturing process?" 2. Admit. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)