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1993 (12) TMI 42 - RAJASTHAN HIGH COURTExtract: .......is in addition to such structure could not be considered as plant . Accordingly, the reference is answered that the massive reinforced concrete structure especially designed to take up loads constituted plant within the meaning of section 43(3) of the Income-tax Act, 1961. The reference is answered in favour of the assessee and against the Revenue.
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