1998 (11) TMI 36

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..... me Tax
Judge(s)  : R. JAYASIMHA BABU., MRS. A. SUBBULAKSHMY  JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.---The assessee's claim that the theatre building o .....

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..... ed by it should be treated as plant. That claim was negatived. The reasons given therein for reaching that conclusion are equally applicable here. A theatre building is primarily a building in respect .....

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