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Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (4) TMI HC This

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1991 (4) TMI 75 - HC - Income Tax

The High Court of Kerala directed the Income-tax Appellate Tribunal to refer the question of law regarding whether a hotel run by the assessee qualifies as "plant" for depreciation and investment allowance, as there is a dispute on this issue. The Tribunal must draw up a statement of the case for the court's opinion.

 

 

 

 

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