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1996 (8) TMI 68 - PATNA HIGH COURTExtract: .......dly observed hereinabove, the test would be whether the hotel building of the assessee is such that it formed the means for the carrying on of the hotel business or it simply provided the setting and the necessary space for the carrying on of the business. The reference is answered accordingly. Let a copy of this order be sent down to the Tribunal.
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