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1990 (9) TMI 68 - ALLAHABAD HIGH COURT
Extract:
.......cision, it must be held that the building constructed and used as a cinema and wherein the cinema business is being carried on by the assessee does constitute plant along with its fittings and fixtures. For the above reasons, the question referred herein is answered in the negative, i.e., in favour of the assessee and against the Revenue. No costs.