COMMISSIONER OF INCOME TAX, COCHIN vs M/S. HOTEL & ALLIED TRADERS (P) LTD. — C.A. No. 884/2001

Case Summary: Civil Appeal No. 884/2001 Outcome: The Supreme Court allowed the Commissioner of Income Tax's appeal on 25 January 2001. The High Court's judgment was set aside insofar as it related to whether a hotel building constitutes "plant" for tax purposes. The Court answered this question in the negative and in favour of the Revenue (Income Tax Department), reversing the High Court's decision. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.