https://www.taxtmi.com/caselaws?id=10165 The Tribunal ruled in favor of the assessee, considering the nursing home building as a "plant" eligible for extra shift allowance. The court emphasized the need for specific evidence to determine which parts of a building qualify as a plant for depreciation purposes. The High Court remanded the matter for further consideration to determine which areas of the nursing home qualify as a plant, highlighting the importance of factual evidence in making such determinations. en-us Fri, 16 Jul 2004 00:00:00 +0530 Thu, 09 Jul 2009 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10165 The Tribunal ruled in favor of the assessee, considering the nursing home building as a "plant" eligible for extra shift allowance. The court emphasized the need for specific evidence to determine which parts of a building qualify as a plant for depreciation purposes. The High Court remanded the matter for further consideration to determine which areas of the nursing home qualify as a plant, highlighting the importance of factual evidence in making such determinations. Case-Laws Income Tax Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10165