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1998 (1) TMI 66 - KERALA HIGH COURTExtract: .......tances of the case, is the studio a plant for the purpose of depreciation under the IT Act, 1961 ? 3. Inasmuch as the abovementioned question in our opinion is a question of law, we direct the Tribunal to draw up a statement of the case and refer the aforementioned question for the opinion of this Court. 4. The application is, accordingly, allowed.
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