Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (11) TMI 99 - ITAT HYDERABAD-BExtract: .......ard to section 32(1)(v) we have to hold that there is no scope to hold that a hotel building should be considered as a plant for granting depreciation. 22. For the above reasons, we allow the departmental appeal and restore the order of the ITO on this point. 23. In the result, the assessee s appeal is dismissed and the department s appeal allowed.
|