TMI Blog2001 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and in the circumstances of the case, the assessee is entitled to higher rate of depreciation on the theatre - Held, no - Civil Appeal No 6829 of 1999. - - - Dated:- 17-7-2001 - S. P. Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the circumstances of the case, the theatre building can be considered as a plant ? (ii) Whether, on the facts and in the circumstances of the case, the assessee is entitled to higher rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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