https://www.taxtmi.com/caselaws?id=70354 The Tribunal ruled in favor of the assessee, recognizing the kiln as a plant for depreciation purposes. By applying the functional test and emphasizing the essential role of the kiln in the manufacturing process, it was deemed eligible for depreciation allowance. The decision overturned the lower authorities' classification of the kiln as part of the factory building, highlighting the broad interpretation of 'plant' to include vital tools in business operations. en-us Thu, 04 Aug 1983 00:00:00 +0530 Fri, 15 Apr 2011 17:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70354 The Tribunal ruled in favor of the assessee, recognizing the kiln as a plant for depreciation purposes. By applying the functional test and emphasizing the essential role of the kiln in the manufacturing process, it was deemed eligible for depreciation allowance. The decision overturned the lower authorities' classification of the kiln as part of the factory building, highlighting the broad interpretation of 'plant' to include vital tools in business operations. Case-Laws Income Tax Thu, 04 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70354