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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