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2009 (9) TMI 16 - HC - Income TaxDepreciation – Poultry Sheds – Building versus Plant - Held that - Buildings of the poultry sheds had been specifically designed with a view to protect the birds from disease. It has been designed to ensure proper light 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 buildings 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 a certain modification for certain other purposes cannot be accepted. - 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. Applying the aforesaid tests, we hold that the poultry sheds are plant within the meaning of Section 43(3), as it then stood.
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