Scope of the term "Plant" u/s 43(3) - Exclusion of Building and ...

Section 43(3) Excludes Buildings and Furniture from "Plant" Definition; Assessee's Expense Claim Rejected for Partitions and Ceilings.

December 3, 2015

Case Laws Income Tax AT

Scope of the term "Plant" u/s 43(3) - Exclusion of Building and Furniture from the scope of plant - constitutional validity - expenses have been incurred on wall partition, fall ceiling, flooring and sliding - Claim of the assessee rejected - AT

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Scope of the term "Plant" u/s 43(3) - Exclusion of Building and ...

Section 43(3) Excludes Buildings and Furniture from "Plant" Definition; Assessee's Expense Claim Rejected for Partitions and Ceilings.

December 3, 2015

Case Laws Income Tax AT

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