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1983 (4) TMI 126 - AT - Income TaxExtract: .......be treated as a plant and the assessee is entitled to deduction of depreciation at the appropriate rate. We, therefore, deem it fit to set aside the orders of the authorities below and direct the ITO to recompute the total income after verifying and allowing the claim of the assessee by treating the hotel premises as a plant. The appeal is allowed.
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