https://www.taxtmi.com/caselaws?id=187035 Sanitary and pipe fittings fixed to a hotel building were treated as plant for depreciation because they functioned as business equipment and did not lose that character merely by being attached to the structure. Electrical installations were also held to be plant, since their fixation to the building did not convert them into part of the building where the statute distinguishes between building and plant. The Tribunal's allowance of depreciation on both items was therefore upheld, and the ratio is that functionally plant items remain plant despite annexation to a building. en-us Thu, 11 Dec 2014 00:00:00 +0530 Fri, 07 Oct 2016 10:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187035 Sanitary and pipe fittings fixed to a hotel building were treated as plant for depreciation because they functioned as business equipment and did not lose that character merely by being attached to the structure. Electrical installations were also held to be plant, since their fixation to the building did not convert them into part of the building where the statute distinguishes between building and plant. The Tribunal's allowance of depreciation on both items was therefore upheld, and the ratio is that functionally plant items remain plant despite annexation to a building. Case-Laws Income Tax Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187035