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2002 (2) TMI 23 - RAJASTHAN HIGH COURTWhether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the hotel is an industrial undertaking and, consequently, the assessee is entitled to investment allowance on furniture and electric goods installed therein?" - At the most assessee can claim that the assessee prepares eatables for customers. Preparation of eatables cannot tantamount to manufacturing of articles or things. - When the assessee is not manufacturing any articles or things, neither can a building be treated as plant and machinery nor the electric fittings or furniture in the hotel be treated as plant and machinery for the purpose of investment allowance under section 32A of the Act. - In the result, we answer the question in the negative, i.e., in favour of the Revenue and against the assessee.
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