1991 (4) TMI 75

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..... her the hotel run by the assessee was "plant" entitled to depreciation at 15% and to investment allowance. The Tribunal held against the Revenue. The application for reference has been rejected on the ground that the Madras Bench of the Appellate Tribunal had earlier refused to refer a similar question. After hearing counsel for both sides, we are satisfied that there is question of law arising .....

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