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COMMISSIONER OF INCOME-TAX versus HOTEL LUCIYA

Depreciation \ The Plant Section, which is the meaning of Section 43 (3), defines only the inclusion of plant-only. It states that in section 32 (1) the terms \ building \, \ machinery \ and \ plant are not mutually exclusive terms \ building \ and \ plant not. ) There is no mutual separation and building depending on the nature and character of the plant. The plant can be held as whether a building or structure or part of a plant is formed, \ temporary testing will be applied \ Building \ is not just a setting or a luggage \ plant \ building \ that plays an important role in the business or business appliance \ pont \ hotel building Built-in hotel building feature \ Plant dep is used for depreciation \ Applicable to Plant to the hotel which is good for hotel building. The building of the theater also applies to the theater building applicable to the \ Plant \ Indian Income Tax Act, 1961, Sections 32 and 43 (\ 3) (CIT \ V Dinador Corporation). (1997) 22 5 ITR 699 (Kerr) and CIT v. Shenyara and Bruce (1998) 231 ITR 489 (Kerr) rejected] registration advocate from Raiwind lawyer