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1984 (4) TMI 66 - ITAT AHMEDABAD-BExtract: .......hold that the wall book cabinet must be treated as plant and was rightly treated so by the ITO. The decision of the learned Commissioner, therefore, to the contrary, in our opinion, for the reasons discussed above, cannot be sustained. We, accordingly, quash his order and restore the order of the ITO. 5. In the result, the appeal is partly allowed.
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