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1996 (3) TMI 11 - HC - Income TaxExtract: .......e decision of the Supreme Court, the Tribunal has rightly come to the conclusion that hotel is a plant and accordingly decided the matter in favour of the assessee. We are of the opinion that the view taken by the Tribunal appears to be justified and needs no interference. 5. We answer the question in favour of the assessee and against the Revenue.
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