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1991 (4) TMI 75 - KERALA HIGH COURTExtract: .......Appellate Tribunal, Cochin Bench, is directed to draw up a statement of the case and to refer the following question of law for the opinion of this court Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the hotel run by the assessee was plant entitled to depreciation at 15 and investment allowance ?
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