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of <h1>Cinemas Excluded from Tax Depreciation as Plant: Ruling Favors Revenue</h1> <h3>Commissioner of Income-Tax Versus A. BA Sons</h3> The Supreme Court held that cinemas are not eligible for depreciation and extra shift allowance as a plant for tax purposes, following precedent that ... Held that cinema theatre as a 'plant' is not entitled to depreciation and extra shift allowance as applicable to a 'plant' The Supreme Court ruled that cinemas are not entitled to depreciation and extra shift allowance as a plant. The decision was based on a previous case where it was held that theatres are premises, not plants, for tax purposes. The appeal was allowed in favor of the Revenue.
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