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1996 (6) TMI 113 - AT - Income TaxExtract: ....... on. The sterile room is, thus, a tool of the assessee s business. In this view of the matter, it has to be treated as plant. We, therefore, vacate the orders of the revenue authorities and direct the Assessing Officer to treat the sterile room as plant and modify the assessment accordingly. 15. In the result, the appeal of the assessee is allowed.
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