Judgment Search Results Home > Cases Phrase: karnataka tax on luxuries act 1979 section 4 mode of collection of tax Court: himachal pradesh

Commissioner of Income-tax Vs. Shivalik Hatcheries Pvt. Ltd.

Court : Himachal Pradesh

Reported in : (2009)222CTR(HP)299,2008(2)ShimLC362,[2010]186TAXMAN79(NULL)

..... even when constructed to a luxury specification and similarly, a hospital building for infectious diseases which might require a special layout and other features also remains a premises and is not plant.it is to be added that all these decisions are based upon the interpretation of the phrase 'machinery or plant' under section 41 of the finance act, 1971 which was applicable and there appears no such distinction for grant of allowance on different heads as provided under section 32 of the income-tax act. ..... they had 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 division bench of the karnataka high court was considering the question as to whether each of the small cages erected in a poultry shed should be treated as separate plant or part of a larger unit. ..... a division bench of the karnataka high court considered the meaning of the word 'plant' in pathange poultry farm v. ..... karnataka power corporation 2001 (247) itr 268, again considered the question whether a building can be treated as a plant or not. .....

Commissioner of Income-tax Vs. Shivalik Hatcheries Pvt. Ltd.

Court : Himachal Pradesh

..... the following question of law has been referred for the opinion of this court under sections 256(1) of the income-tax act, 1961 (here-in-after referred to as the act):whether on the facts and circumstances of the case the hon'ble tribunal was right in law holding that poultry sheds used for the business of hatching constitute 'plant' for the purpose of granting ..... 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. ..... we are unable to see how the sanitary fittings in the bath rooms in a hotel will not be 'plant' within section 10(2)(vib) read with section 10(2)(5) when it is quite clear that the intention of the legislature was to give it a wide meaning and that is why articles like books and surgical instruments were expressly included in the definition of ..... the division bench of the karnataka high court was considering the question as to whether each of the small cages erected in a poultry shed should be treated as separate plant or part of a larger ..... sayer 65 tax cas 15 (supra) it has been observed that a hotel building remains a building even when constructed to a luxury specification and similarly, a hospital building for infectious diseases which might require a special layout and other features also remains a premises and is not .....