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1977 (2) TMI 15 - MADRAS HIGH COURT
Extract:
.......resent case the Tribunal acted rightly in holding the special reinforced concrete foundation as plant within the scope of section 43(3) of the Income-tax Act, 1961. The questions referred to us in these two references are answered in the affirmative and against the revenue. The assessee will be entitled to its costs. Counsel s fee one set--Rs. 500.