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2003 (7) TMI 699 - RAJASTHAN HIGH COURTExtract: .......the Income-tax Act, 1961. We are in agreement with the view taken by this Court in the cases aforesaid. 3. As the Fork Lift is not a plant and machinery under section 80-I(2) of the Income-tax Act, 1961, the Tribunal has committed an error in treating it as such under that provision. 4. The appeal and cross-objections accordingly stand disposed of.
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