https://www.taxtmi.com/caselaws?id=7654 Light fittings, ceiling and pedestal fans, and water pipe fittings used in a hotel were treated as plant for development rebate purposes under the Income-tax Act because they functioned as business apparatus in the assessee's hotel operations. Mere attachment to the building did not, by itself, remove their character as plant, and in the absence of a statutory definition the ordinary business meaning of plant applied. The items were not mere office appliances and did not fall within the exclusion relied on by the revenue, so development rebate was available on them. en-us Tue, 25 Feb 1969 00:00:00 +0530 Tue, 17 Mar 2009 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7654 Light fittings, ceiling and pedestal fans, and water pipe fittings used in a hotel were treated as plant for development rebate purposes under the Income-tax Act because they functioned as business apparatus in the assessee's hotel operations. Mere attachment to the building did not, by itself, remove their character as plant, and in the absence of a statutory definition the ordinary business meaning of plant applied. The items were not mere office appliances and did not fall within the exclusion relied on by the revenue, so development rebate was available on them. Case-Laws Income Tax Tue, 25 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7654