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1982 (6) TMI 20 - HC - Income TaxExtract: .......T. Act. The question referred is, therefore, answered by holding that the Tribunal was not justified in holding that the roads constructed by the assessee-company in the premises of the factory would constitute plant as defined in s. 43(3) and that they must be treated a building for the purpose of s. 32. The assessee to pay costs of the reference.
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