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2003 (7) TMI 699 - HC - Income Tax

2013 (11) TMI 1237 - AT

The Rajasthan High Court decided that a Fork Lift is not considered as plant and machinery under section 80-I(2) of the Income-tax Act, 1961. This decision was based on previous cases involving the same issue. The appeal and cross-objections were disposed of accordingly.

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