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2014 (12) TMI 683 - HC - Income TaxEntitlement for depreciation on Swimming pool @ 33.33% - Tribunal treating it as plant and machinery - Held that:- Following the decision in Commissioner of Income-Tax Versus Anand Theatres [2000 (5) TMI 4 - SUPREME Court] wherein it has been held that the building which is used as a hotel cannot be given depreciation as "plant" – the order of the Tribunal cannot be upheld - Decided in favour of revenue.
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