The following is not ‘plant’ u/s 43(3) of the Income-Tax Act, 1961

Posted by: Pdfprep Category: GLO_CWM_LVL_1 Tags: , , Post Date: March 8, 2021

The following is not ‘plant’ u/s 43(3) of the Income-Tax Act, 1961
A . Books
B . Know-how
C . Road in the factory building
D . Electrical fittings

Answer: C

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