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1991 (9) TMI 21 - HC - Income TaxExtract: .......trade with which he carries on his business ? If the answer is in the affirmative, it will be a plant." Having regard to the principles stated in the aforesaid decisions, we have no hesitation in upholding the view taken by the Appellate Tribunal. Consequently, the question referred to us is answered in the affirmative and against the Revenue.
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