Supreme Court · 1971 INSC 196 · Decided 12 August 1971
C.I.T. Andhra Pradesh v. M/S Taj Mahal Hotel, Secunderabad
- Court
- Supreme Court of India
- Citation
- 1971 INSC 196 · [1972] 1 S.C.R. 168
- Case number
- CIVIL APPEAL No. 1368/1968
- Decided
- 12 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
Income-tax Act (I I of 1922) s. 10(2) (vi) and (vi-b)-'Plant', meaning of During the assessment year 1960-61, the assessee, a registered firm running hotels, incurred expenditure in installing sanhary and pipe­ line fittings in its hotels. On the question whether such fittings in a building Income-tax Act, 1922, and the assessee was therefore entitled to development rebate under that sub-section, the High Court, in reference, answered in favour of the assessee. Dismissing the appeal to this Court, HELD: (I) Apart from the dictionary or literal meaning of the word 'plant', the context
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