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2011 (2) TMI 200 - HC - Income TaxPoultry sheds are plant or not - The building of the poultry shed has been specifically designed with a view to protect the birds from disease - It has been designed to ensure proper lighting and circulation of air; proper and scientific feeding arrangement; proper 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 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 is found that the building has been designed specifically to further the cause of manufacture or production then the same is a plant - Held that the poultry sheds are plant within the meaning of Section 43, as it then stood.
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