Meaning of “Equipment”

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Case Name : Poompuhar Shipping Corporation Ltd. Vs. ITO, International taxation-ii  Citation : [2013] 38 taxmann.Com 150 (mad.) Court :  Madras high court Section: 9 Meaning : Word ‘equipment’ construed in light of section 9(1)(vi)(c) extends normal meaning of word, to cover even those specified categories of machinery or plant that would themselves not construed…

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