1989 (1) TMI 5

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Full Text of the Document

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.... Income-tax Act, 1961, the following question is referred for our opinion : " Whether, on the facts and in the circumstances of the case, the entire cinema theatre comprising each and every part of the theatre, whether it is within the auditorium portion of it or outside it, including false ceilings and wooden panelling of the auditorium, rolling shutters, fountain, mirrors, furniture and fixtures....