https://www.taxtmi.com/caselaws?id=201932 The court held that poultry sheds and water lines qualified as "plant" under the Income-tax Act, allowing for depreciation and investment allowance. The court referred to various precedents and emphasized the functional role of the structures in the business. Additionally, the court allowed extra shift allowance on poultry sheds, fencing, water tanks, and wells, following the principle that ESA is permissible when a concern operates double or triple shifts. Ultimately, both issues were decided in favor of the assessee, with the court directing the judgment to be sent to the Income-tax Appellate Tribunal, Chandigarh Bench. en-us Tue, 24 Jun 2008 00:00:00 +0530 Thu, 27 Dec 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201932 The court held that poultry sheds and water lines qualified as "plant" under the Income-tax Act, allowing for depreciation and investment allowance. The court referred to various precedents and emphasized the functional role of the structures in the business. Additionally, the court allowed extra shift allowance on poultry sheds, fencing, water tanks, and wells, following the principle that ESA is permissible when a concern operates double or triple shifts. Ultimately, both issues were decided in favor of the assessee, with the court directing the judgment to be sent to the Income-tax Appellate Tribunal, Chandigarh Bench. Case-Laws Income Tax Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201932