Income Tax Act, 1961-Sections 32 and 43(3)-Depreciation-Rate of-'Building' and 'Plant'-Meaning of-Difference between-Building of a hotel or a cinema-Held, are not apparatus or tool for running the business of hotel or cinema-Cannot be 'plant' for the purpose of depreciation-Income Tax Rules, 1962-Rule 5 and part I Appendix I.