https://www.taxtmi.com/caselaws?id=20940 Cinema theatre components were examined to determine whether they qualified as "plant" under the Income-tax Act, 1961. Items designed and installed to support efficient film exhibition, including the auditorium screening wall and ceiling with sound-control features, were treated as plant. Furniture, fittings and fixtures within the auditorium, such as wooden walls, false ceiling, wooden panelling and chairs, were also brought within the plant concept for the relevant allowance. By contrast, ordinary building portions lacking that functional character, and chairs outside the auditorium, were excluded from plant treatment. en-us Mon, 16 Jan 1989 00:00:00 +0530 Wed, 18 Nov 2009 12:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20940 Cinema theatre components were examined to determine whether they qualified as "plant" under the Income-tax Act, 1961. Items designed and installed to support efficient film exhibition, including the auditorium screening wall and ceiling with sound-control features, were treated as plant. Furniture, fittings and fixtures within the auditorium, such as wooden walls, false ceiling, wooden panelling and chairs, were also brought within the plant concept for the relevant allowance. By contrast, ordinary building portions lacking that functional character, and chairs outside the auditorium, were excluded from plant treatment. Case-Laws Income Tax Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20940