Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (2) TMI 304 - CALCUTTA HIGH COURTExtract: .......ng. Following our earlier decision in the aforesaid case, we hold that the hotel building is to be depreciated at the rate appropriate for a building and not at the rate applicable to a general plant. 16. Thus, we answer both the questions in the negative and in favour of the revenue and against the assessee. 17. There will be no order as to costs.
|