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2002 (8) TMI 9 - HC - Income TaxDepreciation to building, machinery and plant under section 32 - "Whether the Tribunal was right in treating sanitary fittings as plant installed in the cinema hall? - we are in agreement with the view expressed by the Commissioner of Income-tax (Appeals) and upheld by the Income-tax Appellate Tribunal, Jaipur, and hold that the sanitary pipeline fittings fell in the category of plant. Thus, the assessee is entitled to depreciation at the rate of 15 per cent.
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