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Would intellectual property such as trademarks copyrights and know-how come within the definition of plant in the sense which people conversant with the subject-matter with which the statute is dealing would attribute to it ? - Held Yes - Claim of depreciation allowed - SC

Income Tax - Would intellectual property such as trademarks, copyrights and know-how come within the definition of plant in the sense which people conversant with the subject-matter with which the sta .....

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