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1997 (9) TMI 69 - HC - Income TaxExtract: .......odlands Hotel Pvt. Ltd. 1998 233 ITR 224 (Kar), we have opined that, the building in which the hotel business is carried on, has to be treated as a plant for the purpose of grant of depreciation. Accordingly, the said question is also answered against the Revenue. The present reference cases are accordingly disposed of in the above terms. No costs.
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