Intellectual property like trademarks and copyrights qualifies as 'plant'; depreciation claims are permitted. Relevant to tax rules.

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....Would intellectual property such as trademarks, copyrights and know-how come within the definition of 'plant' in the 'sense which people conversant with the subject-matter with which the statute is dealing, would attribute to it'? - Held Yes - Claim of depreciation allowed - SC....