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2002 (3) TMI 212 - AT - Income TaxExtract: .......sion of the apex Court and there being no change brought out to the nature of structure, etc. as compared to the earlier year where the Tribunal has treated the building as plant, we do not have any other option but to treat the poultry shed of the assessee as plant. Accordingly, this ground succeeds. 6. In the result, the appeal is partly allowed.
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