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1982 (3) TMI 27 - HC - Income Tax
Extract:
.......ls within the category of factory buildings or not, we have to approach the question from the functional point of view. Viewed in that light, we have no doubt that the above items cannot be considered to be otherwise than part of factory building. We, therefore, answer question Nos. 1, 3 and 5 in the affirmative. There will be no order as to costs.