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1991 (1) TMI 128 - HC - Income TaxExtract: .......ple shift working of the machinery and plant in a factory or concern, whereas extra allowance is allowable only in respect of machinery and plant installed in an approved hotel. For the foregoing reasons, we answer the question in the affirmative and in favour of the Revenue. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J.-I agree.
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