2011 (2) TMI 200

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.... For the respondent: Mr.Lovneesh Kanwar, Advocate   Deepak Gupta, J.(Oral)   This appeal was admitted on the following substantial question of law:-   1. Whether on the facts and circumstances of the case the Hon'ble Tribunal was right in law holding that Poultry Sheds used for the business of hatching constitute 'Plant' for the purpose of granting depreciation particularly....

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....on 43(3) is not an exhaustive definition. It is only inclusive in nature. Therefore, there is a wide scope for including in the definition many items. It is clear that the legislature by including, ships, vehicles, and books in the definition of plant, had widened the scope of the word 'plant'. As noted above, now the legislature has stepped in and specifically excluded buildings from the definiti....

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....sure proper lighting and circulation of air; proper and scientific feeding arrangement; proper water system; proper arrangement for collection of manure and droppings; proper arrangement for medication and vaccination; and a right environment conducive for laying of eggs by the birds. The building had been designed in a manner so as to protect the birds and increase their productivity. The argumen....