Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 32(1)] [Section 32] [Entire Act] Union of India - Subsection Section 32(1)(A) in The Income Tax Act, 1961 (A)any machinery or plant which, before its installation by the assessee, was used either within or outside India by any other person; or