2007 (11) TMI 654

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellant. The appeal is admitted in terms of the following questions:"( A) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the sanitary and pipe fittings fixed to the hotel building constituted 'plant' so as to be entitled to depreciation @ 25% despite these fittings being inseparably integrated with the bu....