Commissioner Of Income Tax vs Taj Mahal Hotel

Authority: Supreme Court Date: 1971-08-12 AY: 1960-61 Section: 43(3), 33 Acts: Indian Income Tax Act, 1922 Result: Assessee Citation: 1973 CTR (SC) 480 (1971) 82 ITR 44 (SC) Justices: K.S. Hegde & A.N. Grover, JJ. Appeal No: Civil Appeal No. 1368 of 1968
Whether sanitary fittings and pipelines installed in a hotel constitute 'plant' within the meaning of section 10(5) of the Indian Income Tax Act, 1922, entitling the assessee to development rebate under section 10(2)(vib) --- Held Yes.

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