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2003 (6) TMI 22 - HC - Income TaxWhether a building of a cold storage is a plant. Revenue, had sought to draw a distinction between a plant and a building. According to him, if it is a setting or canopy for sheltering a particular business, then it would not be a plant. The building has a more durability than a plant. Therefore, only the thermocole part of the building is the plant and not the rest. - we remit the matter to the learned Tribunal for deciding the case afresh in the light of the observation as made hereinabove in order to allow at 33.33 per cent. on the part of the cold storage building housing the chambers, after giving opportunity to the parties.
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