1985 (5) TMI 111

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..... re that: (a) the building should be treated as 2nd class construction, and, (b) the cost incurred on plaster of paris and decoration should be treated as on a plant and depreciation allowed at the rate applicable to a plant. The claim of the assessee had been negatived by CIT(A) on the ground that the cinema building only houses wherein the activity is carried on and not in the nature of a b .....

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..... e 4. On the last issue, he relied on 50 Taxation Sec. VI page 25 and Taxman 602 Trib. 3. The learned departmental representative relying on the orders of the authorities below, vehemently argued that the claim of the assessee cannot be accepted at all. We have heard the parties extensively. On the fist issue the learned Judicial Member in the case of Patel Enterprises vs. ITO (1985) 15 ITD 114 ( .....

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