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of <h1>'Plant' Definition in Section 43(3): Includes Ships, Vehicles, Scientific Apparatus; Excludes Tea Bushes, Livestock, Buildings</h1> Section 43(3) of the Income Tax provisions defines 'plant' to include ships, vehicles, books, scientific apparatus, and surgical equipment used for business or professional purposes. However, it explicitly excludes tea bushes, livestock, buildings, and furniture and fittings, even if they are specifically designed.
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