2003 (4) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... facts and in the circumstances of the case, is the cinema theatre a plant entitled to depreciation and extra shift allowance as applicable to a plant? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the cinema building is a tool and an apparatus for carrying on the activity and therefore a plant and is not the above finding, w....