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1990 (10) TMI 37 - HC - Income TaxExtract: .......0 (S. K. Tulsi and Sons v. CIT 1991 187 ITR 685 1990 UPTC 1105. It may be mentioned that, in this case too, the cinema is located in a well-constructed building fitted with all the necessary fittings and furniture, etc. Accordingly, the question referred is answered in the negative, i.e., in favour of the assessee and against the Revenue. No costs.
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