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Income Tax - Highlights / Catch Notes

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Treatment of building as plant - when it is found as a fact that ...


Buildings as "Plant" for Tax: Qualify if Tailored for Unique Technical Needs of Taxpayer.

October 13, 2012

Case Laws     Income Tax     AT

Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical requirement, it would qualify to be treated as a plant - AT

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