https://www.taxtmi.com/caselaws?id=6132 A cinema theatre is treated as premises, not as plant, for depreciation and extra shift allowance under the Income-tax Act, 1961. Applying the controlling rule in Anand Theatres, the Court held that the theatre did not fall within the meaning of plant under sections 32, 43(3) and 33, so the assessee was not entitled to claim depreciation or extra shift allowance on that basis. en-us Wed, 23 Apr 2003 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6132 A cinema theatre is treated as premises, not as plant, for depreciation and extra shift allowance under the Income-tax Act, 1961. Applying the controlling rule in Anand Theatres, the Court held that the theatre did not fall within the meaning of plant under sections 32, 43(3) and 33, so the assessee was not entitled to claim depreciation or extra shift allowance on that basis. Case-Laws Income Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6132