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1975 (6) TMI 12 - BOMBAY HIGH COURTExtract: .......age has been cited with approval by the Supreme Court and it is quite apparent that an air-conditioning equipment installed by the assessee in its safe deposit vault will be plant within the meaning of the section. Accordingly, question No. 1 above referred to is answered in the affirmative in favour of the assessee. The revenue will pay the costs.
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