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2004 (7) TMI 41 - HC - Income TaxNursing home - extra shift allowance - "1. Whether, Tribunal is right in law in treating the nursing home building as a plant entitled for extra shift allowance? 2. Whether, Tribunal is right in law in allowing extra shift depreciation allowance on equipment installed in the nursing home premises?" - assessee had installed equipment in the operation theatre and other area of the nursing home, as an integral part of a portion of that building and in this view, as ruled by the apex court, they are entitled to extra shift allowance and therefore, the second question referred to us is answered in favour of the assessee and as against the Revenue. - Tribunal has not considered, based on evidence, what is the area available in the assessee's nursing home, which should be construed as "plant" and what is the remaining area, which would come within the meaning of an ordinary building, not attracting the definition of plant. - In the absence of factual aspect as indicated above, we feel it is not possible for us to answer the first question under reference and therefore, to the above extent we restore the matter back to the Tribunal
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