2003 (4) TMI 4

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....tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, is the cinema theatre a plant entitled to depreciation and extra shift allowance as applicable to a plant? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the cinema building is a tool and an apparatus for carrying on the activity and therefor....