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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Meaning of plant clarifies which assets qualify as plant and which are excluded for income tax depreciation purposes.</h1> Meaning of plant for income tax purposes includes ships, vehicles, books, scientific apparatus and surgical equipment used for business or profession, but excludes tea bushes, livestock, buildings, furniture and fittings even if specifically designed for business use.

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