https://www.taxtmi.com/caselaws?id=17850 The court directed the Tribunal to reconsider the classification of the hotel building as a plant by applying the functional test and examining whether the building served as the means for carrying on the business or merely provided the setting for it. The reference was answered accordingly, and a copy of the order was sent to the Tribunal for further action. en-us Fri, 23 Aug 1996 00:00:00 +0530 Fri, 25 Sep 2009 12:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17850 The court directed the Tribunal to reconsider the classification of the hotel building as a plant by applying the functional test and examining whether the building served as the means for carrying on the business or merely provided the setting for it. The reference was answered accordingly, and a copy of the order was sent to the Tribunal for further action. Case-Laws Income Tax Fri, 23 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17850