https://www.taxtmi.com/caselaws?id=29413 The court affirmed that the three manuals acquired by the assessee were classified as books and constituted "plant," qualifying for depreciation and development rebate. The court ruled in favor of the assessee on this issue. However, the court found the Appellate Tribunal's decision to fix the cost of the manuals at Rs. 25,000 arbitrary and unsupported by facts, not favoring either party on this matter. en-us Fri, 02 Apr 1982 00:00:00 +0530 Fri, 12 Mar 2010 16:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29413 The court affirmed that the three manuals acquired by the assessee were classified as books and constituted "plant," qualifying for depreciation and development rebate. The court ruled in favor of the assessee on this issue. However, the court found the Appellate Tribunal's decision to fix the cost of the manuals at Rs. 25,000 arbitrary and unsupported by facts, not favoring either party on this matter. Case-Laws Income Tax Fri, 02 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29413