https://www.taxtmi.com/caselaws?id=22145 The High Court of Kerala directed the Income-tax Appellate Tribunal to refer the question of law regarding whether a hotel qualifies as "plant" for depreciation and investment allowance. The Tribunal is instructed to prepare a statement of the case for the court's opinion. en-us Thu, 11 Apr 1991 00:00:00 +0530 Mon, 07 Dec 2009 15:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22145 The High Court of Kerala directed the Income-tax Appellate Tribunal to refer the question of law regarding whether a hotel qualifies as "plant" for depreciation and investment allowance. The Tribunal is instructed to prepare a statement of the case for the court's opinion. Case-Laws Income Tax Thu, 11 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22145