1989 (1) TMI 5 - HC - Income Tax

Summary

The High Court of Karnataka ruled that certain parts of a cinema theatre, such as the screening wall and ceiling of the auditorium, furniture inside the auditorium, and certain fixtures, can be considered as 'plant' for the purpose of claiming depreciation. However, items like chairs outside the auditorium do not fall under the definition of 'plant'. The court's decision was based on a previous case involving Santosh Enterprises.