Section 43(3) Excludes Buildings and Furniture from "Plant" Definition; Assessee's Expense Claim Rejected for Partitions and Ceilings.

Section 43(3) Excludes Buildings and Furniture from "Plant" Definition; Assessee's Expense Claim Rejected for Partitions and Ceilings. https://www.taxtmi.com/highlights?id=26222 Scope of the term "Plant" u/s 43(3) - Exclusion of Building and Furniture from the scope of plant - constitutional validity - expenses have been incurred on wall partition, fall ceiling, flooring and sliding - Claim of the assessee rejected - AT en-us Thu, 03 Dec 2015 09:53:02 +0530 Thu, 03 Dec 2015 09:53:02 +0530 TaxTMI RSS Generator Section 43(3) Excludes Buildings and Furniture from "Plant" Definition; Assessee's Expense Claim Rejected for Partitions and Ceilings. https://www.taxtmi.com/highlights?id=26222 Scope of the term "Plant" u/s 43(3) - Exclusion of Building and Furniture from the scope of plant - constitutional validity - expenses have been incurred on wall partition, fall ceiling, flooring and sliding - Claim of the assessee rejected - AT Highlights Income Tax Thu, 03 Dec 2015 09:53:02 +0530 https://www.taxtmi.com/highlights?id=26222