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2001 (3) TMI 42 - RAJASTHAN HIGH COURTExtract: .......lding that hotel business is an industrial undertaking to which section 32A applies and the assessee is entitled to investment allowance by treating the hotel building itself as a plant. We, therefore, answer the question referred to this court in the negative, that is to say, in favour of the Revenue and against the assessee. No order as to costs.
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