Income-tax Act (11 of 1922) s. 10(2) (vi) and (vi-b)-'Plant', meaning of.

During the assessment year 1960-61, the assessee, a registered firm running hotels, incurred expenditure in installing sanitary and pipe- line fittings in its hotels. On the question whether such fittings in a building run as a hotel fell within the meaning of the word 'plant' in s. 10(2)(vi-b) of the Income-tax Act, 1922, and the assessee was therefore entitled to development rebate under that sub-section, the High Court, in reference, answered in favour of the assessee.