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1992 (7) TMI 135 - AT - Income TaxExtract: .......hat the extra depreciation must be allowed only on a plant installed in a building cannot stand in the way. We, therefore, direct the ITO to grant extra depreciation on the hotel building also treating it as a plant and recompute the total income. 6. In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed
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