https://www.taxtmi.com/caselaws?id=67918 A cinema building specially designed for film exhibition was treated as plant because it functioned as the basic apparatus of the business, not as a mere premises where activity occurred. The building was considered integral to housing the audience and enabling screening and exhibition of films, making it distinct from an ordinary commercial building. On that basis, depreciation was allowed at the rate applicable to plant in favour of the assessee. en-us Wed, 29 May 1985 00:00:00 +0530 Tue, 15 Mar 2011 13:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67918 A cinema building specially designed for film exhibition was treated as plant because it functioned as the basic apparatus of the business, not as a mere premises where activity occurred. The building was considered integral to housing the audience and enabling screening and exhibition of films, making it distinct from an ordinary commercial building. On that basis, depreciation was allowed at the rate applicable to plant in favour of the assessee. Case-Laws Income Tax Wed, 29 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67918