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1994 (4) TMI 5 - HC - Income TaxExtract: .......be treated as an apparatus and as a plant for the purpose of section 43(3) of the Income-tax Act, 1961. In view of the facts found by the Tribunal and the judgments noted above, we are of the view that the questions should be answered in the affirmative and in favour of the assessee. There will be no order as to costs. K. C. AGARWAL C. J.--I agree.
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