2001 (8) TMI 11

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..... >Whether a hotel building is a plant entitled to depreciation at the rate that is applicable to plants and whether the assessee is entitled to investment allowance under section 32A - Held, no - Accor .....

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..... 1961 ? The respondent was served but did not put in an appearance. It then appeared to the court that the matter was covered against the respondent by the judgment of this court in CIT v. Anand Thea .....

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