TaxTMI 
TaxTMI 
1969 (2) TMI 47
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....t of light fittings and water pipe fittings is the question in this reference. It relates to the assessment year 1961-62. The assessee is a registered firm during that year and has been running a hotel called Ashok Hotel in the City of Madras. The rebate claimed was disallowed by the Income-tax Officer on the ground that the light fittings and water pipe fittings formed part of the building. In re....
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.... pedestal fans from the purview of section 10(2)(vib). Nor do we think that merely because the items in respect of which rebate is claimed have been fixed to the building, they would cease to be plant. That word has not been defined in the Act. But we find Lindley L.J. in Yarmouth v. France stating this at page 658 : " There is no definition of plant in the Act ; but, in its ordinary sense it inc....