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1997 (10) TMI 111 - AT - Income TaxExtract: .......ng of any type cannot be considered as plant or machinery for the purpose of depreciation at higher rate which applies to the case of Hotel business also. In view of the above discussion, the appeal filed by the Revenue is allowed and the order passed by the Commissioner of Income-tax (Appeals) is reversed. 10. In the result, the appeal is allowed.
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