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TMI Blog2011 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 argument made on behalf of the revenue that the building can be used with certain modification for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was right in law holding that Poultry Sheds used for the business of hatching constitute Plant for the purpose of granting depreciation particularly in the light of decisions of the Hon ble Supreme Court in the following cases wherein it has been specifically held that such buildings could not be treated as plant for the purposes of depreciation u/s 32 of the I.T. Act, 1961? It is not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dened the scope of the word plant . As noted above, now the legislature has stepped in and specifically excluded buildings from the definition of the word plant . This itself indicates that prior to the exclusion with effect from 1.4.2004, buildings if specifically constructed and felling within the guidelines of the various authorities referred to here-in-above could be treated as plant . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f eggs by the birds. The building had been designed in a manner so as to protect the birds and increase their productivity. The argument made on behalf of the revenue that the building can be used with certain modification for certain other purposes cannot be accepted. It is how the building is designed which is the main factor which is to be taken into consideration. The law is clear that if it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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