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2014 (5) TMI 193 - RAJASTHAN HIGH COURTAllowability of claim of investment allowance u/s 32A of the Act – Whether the preparation of food articles in a hotel may be treated as manufacturing of goods – Held that:- Following Commissioner of Income-Tax Versus Anand Theatres [2000 (5) TMI 4 - SUPREME Court] - a hotel cannot be held to be a plant - a hotel building remains a building even when constructed to a luxury specification and also a hospital building for infectious diseases which might require special lay-out and other features was not held to be a plant by observing that a purpose-built building is no more than the premises in which the business is conducted. For each and every business, trade or industry, a building is required to carry on such activity - the building plays some role and its function is to shelter the business, but it has no other function except in some rare cases such as dry dock where it plays an essential part in the operations which take place in getting a ship into the dock, holding it securely and then returning it to the river - the Tribunal has committed error in treating the hotel building as a plant – Decided in favour of Revenue.
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