https://www.taxtmi.com/caselaws?id=18901 The High Court held in favor of the assessee regarding the classification of tube-well, plumbing, drainage, cable laying, and installation work as plant and machinery, entitling them to development rebate. However, the reclassification of furniture and fixtures as plant and machinery was denied, as these items were deemed part of the premises and not qualifying as plant. The court upheld the Tribunal's decision on this matter. The reference was disposed of without costs. en-us Thu, 22 Dec 1994 00:00:00 +0530 Mon, 02 Nov 2009 16:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18901 The High Court held in favor of the assessee regarding the classification of tube-well, plumbing, drainage, cable laying, and installation work as plant and machinery, entitling them to development rebate. However, the reclassification of furniture and fixtures as plant and machinery was denied, as these items were deemed part of the premises and not qualifying as plant. The court upheld the Tribunal's decision on this matter. The reference was disposed of without costs. Case-Laws Income Tax Thu, 22 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18901