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COMMISSIONER OF INCOME TAX versus N. SATHYANATHAN & SONS (P.) LTD.

Deprecated Hotel Building Even if the plant's hotel building is specially designed, the building cannot be excluded from the category of building The hotel building plant is not a plant Not entitled to a high discount rate 1988 After the assessment year 89 Amendments and increase in depreciation rates for hotel buildings in subsequent years Not allowed for a clarification amendment to claim higher rates of abortion for hotels for the Indian Income Tax Act, 1961, Sections 32 and 43 Does Not Assess [CITV Legal Enterprises (P) Limited (1997) 225 ITR 154 (Patna); CITV Van Kata Rao (Doctor) (B) (1993) 202 ITR 303 (CAR); Hotel Banjara Limited v CIT (1996) 218 ITR 590 (AP); Section Tulsi & Sons v CIT (1991) 187 IT R685 (all) and section P jeswal state (P) Ltd. v CIT (1995) 216 ITR 145 (null) banned] best law firm from Bisham lawyer