https://www.taxtmi.com/caselaws?id=19923 The court determined that a reinforced concrete structure designed to support cranes and enable the operation of manufacturing plant machinery constituted 'plant' under section 43(3) of the Income-tax Act. The court emphasized that the structure was essential for business activities and met the functional test for classification as 'plant'. However, additional structures not necessary for plant operation were not considered 'plant'. The decision favored the assessee, allowing depreciation and investment allowance on the specific structure in question. en-us Thu, 09 Dec 1993 00:00:00 +0530 Tue, 10 Nov 2009 16:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19923 The court determined that a reinforced concrete structure designed to support cranes and enable the operation of manufacturing plant machinery constituted 'plant' under section 43(3) of the Income-tax Act. The court emphasized that the structure was essential for business activities and met the functional test for classification as 'plant'. However, additional structures not necessary for plant operation were not considered 'plant'. The decision favored the assessee, allowing depreciation and investment allowance on the specific structure in question. Case-Laws Income Tax Thu, 09 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19923