TaxTMI 
TaxTMI 
2002 (3) TMI 212
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....7,484 under s. 37(4) on ad hoc basis towards guest-house expenses. It is seen that similar ground for asst. yr. 1990-91 was rejected by the Tribunal in ITA No. 2192/92, dt. 12th June, 2000, as not pressed. Similar disallowance was also upheld by the ITAT in ITA No. 944/93 for asst. yr. 1991-92. Respectfully following the aforesaid order, we confirm the impugned disallowance made by the AO and upheld by learned CIT(A), after hearing rival submissions and going through the material on record. 4. Ground No. 3 is against the disallowance of 10 per cent of the conveyance expenses amounting to Rs. 31,032, treating it to be the personal expenses, and ground No. 4 is against sustenance of disallowance of car expenses amounting to Rs. 20,000 on t....
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.... in treating poultry sheds as building instead of plant and machinery and consequently not allowing depreciation thereon @ 33.33 per cent, as claimed. Learned authorised representative, submitted that the issue is covered by the order of the Tribunal, dt. 12th June, 2000. He submitted that there is no change in the facts and the position of law. He reiterated that poultry sheds constitute 'plant' within the meaning of s. 43(3) because the poultry shed is applied by the assessee as an apparatus/tool for carrying on its business. The assessee has constructed specified structure to be used only for the purposes of poultry-farming and without specified structure it is not possible to carry on poultry business. The tax authorities committed a mi....
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....iness activities are carried on, it would amount to a plant, otherwise it will be a building. He has given technical specification for poultry sheds in the paper book at pp. 11-14 and submitted that the poultry sheds in the modern poultry industry is in every sense a plant to cater to thousands of chickens for their easy rearing, feeding, better production, etc. He submitted that the poultry sheds which are of special design and construction cannot be used for any purpose other than poultry operations. He relied on the decision in the case of CIT vs. Taj Mahal Hotel 1973 CTR (SC) 480 : (1973) 82 ITR 44 (SC). On a query from the Bench as to whether poultry sheds can be termed as plant in view of the recent judgment in the case of CIT vs. Ana....
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....nd, relied on orders of tax authorities. Drawing our attention to the impugned order passed by learned CIT(A) in para 8.2 at p. 7, learned Departmental Representative submitted that for a structure to qualify for inclusion in the term 'plant', it must be established that it is impossible for the equipment to function without the particular type of structure. 5.2. We have considered the rival submissions, perused the orders of tax authorities, gone through the material on record including the paper book and the case law cited as well as the written submissions of the assessee. We find force in the submissions of learned authorised representative that in the modern hatchery business, poultry shed structures are not used as a space for shel....
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....ng by the fact-finding authority that the assessee's generation station building was so constructed as to be an integral part of its generating system, It was 'plant' entitled to investment allowance.... Our attention has been drawn by learned counsel for the Revenue to the judgment of this Court in CIT vs. Anand Theatres (2000) 160 CTR (SC) 492 : (2000) 244 ITR 192 (SC). He submits that, in that judgment, this Court has held that, except in exceptional cases, the building in which the plant is situated must be distinguished from the plant and that, therefore, the assessee's generating station building was not to be treated as a plant for the purposes of investment allowance. It is difficult to read the judgment in the case of Anan....