1998 (11) TMI 36

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....ed:- 24-11-1998<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., MRS. A. SUBBULAKSHMY&nbsp; JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.---The assess....

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....the assessee that the hotel building owned by it should be treated as plant. That claim was negatived. The reasons given therein for reaching that conclusion are equally applicable here. A theatre bui....