COMMISSIONER OF INCOME-TAX versus LAKE PALACE HOTELS AND MOTELS (PVT.) LTD.
Deprecating Hotel Cinema Building The deciding factor of the plant's functional tests is the fact that they have special fitting and controlling equipment attached. They cannot be used as a hotel or cinema building, not as a trading tool. but can not be used as a place to accommodate the plant and machinery. Be treated as a hotel and cinema building, which is entitled to depreciation at the applicable rate for the building and not the Indian Income Tax Act, 1961, section 32
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