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1993 (7) TMI 6 - HC - Income TaxExtract: .......igh Court, in the case of Santosh Enterprises v. CIT 1993 200 ITR 353, has also taken a view that chairs in the auditorium of a cinema theatre are plant . We are in respectful concurrence with the said view. Under the circumstances, both the questions are answered in the affirmative and in favour of the assessee. There will be no order as to costs.
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