COMNR. OF INCOME TAX, COCHIN vs M/S. ABAD HOTELS INDIA PVT.LTD. — C.A. No. 5243/2001

Summary: C.A. No. 005243/2001 The Supreme Court allowed the Commissioner of Income Tax's special leave petition concerning whether a hotel building qualifies as "plant" for depreciation purposes and whether investment allowance under Section 32(A) of the Income Tax Act applies. The Court set aside the Kerala High Court's judgment, finding the matter covered by precedent (Commissioner of Income Tax vs. Anand Theatres). No costs awarded; respondent did not appear. This case analysis is maintained by casestatus.in based on publicly available court records.