Court :
ITAT, ‘C’ BENCH, AHMEDABAD
Brief :
It might be true that as per certain decisions a well or a tube-well is an apparatus and therefore a plant but these decisions are all before their inclusion in the definition of building; consequently, all types of wells and tube-wells would be included in the term “building”
Citation :
ACIT
v.
Niko Resources Ltd.
ITA NOS. 661 & 789/AHD/2005
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