Capital Allowance: Are Sanitary and Pipeline Fittings a Plant?
C.I.T. Andhra Pradesh (the appellant) v M/S Taj Mahal Hotel, Secunderabad 12 August 1971 The respondent, who is the assessee, is a registered company running a hotel in Secunderabad with branches at Sultan Bazar and King Kothi in Hyderabad. During the previous year ending 30th September 1959, relating to the assessment year 1960-61, the assessee […]
