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TMI Blog2000 (7) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... deleted the addition of Rs. 1,30,44,518 being interest receipts and hire charges from contractors by holding that the same are in the nature of capital receipts which would go to reduce capital cost ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order of the Commissioner (Appeals) holding that the work-in-progress is to be treated as opening capital for the purposes of determining the relief admissible under section 80J and the assessee is entitled to relief admissible under section 80J in respect of the said work-in-progress ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in upholding the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ducts, called the cable duct system, which were specifically designed for the purpose. The case of the assessee, therefore, was that all these were part of the special engineering works that were an essential part of a generating plant and, therefore, it was entitled to have the same treated as a plant for the purposes of investment allowance. The Commissioner accepted the correctness of the assessee's case. He held that it was clear that the generating station building had to be treated as a plant for the purposes of investment allowance. These buildings could not be separated from the machinery and the machinery could not be worked without such special construction. He, therefore, allowed investment allowance on the generating station ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomers and the building not so constructed but used for the same purpose, namely, as a hotel or theatre would be unreasonable." This observation is, in our view, limited to buildings that are used for the purposes of hotels or cinema theatres and will not always apply otherwise. The question, basically, is a question of fact, and where it is found as a fact that a building has been so planned and constructed as to serve an assessee's special technical requirements, it will qualify to be treated as a plant for the purposes of investment allowance. In the instant case, there is a finding by the fact-finding authority that the assessee's generating station building is so constructed as to be an integral part of its generating system. It mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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