CIT v. Anand Theatres

244 ITR 192Supreme Court of India2000#2807 most cited

What is CIT v. Anand Theatres authority for?

The Supreme Court in CIT v. Anand Theatres established that the functional test is decisive for classifying an asset as 'plant' or 'building' for depreciation purposes. It clarified that items like sanitary fittings and electrical installations in a hotel are considered 'plant', not part of the building, for depreciation.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Anand Theatres · Anand Theatres · depreciation · functional test · plant and machinery · building · sanitary fittings · electrical installations · Section 10(29) · depreciation allowance

Also reported as

110 Taxmann 338
Read the full judgment

Judgments citing CIT v. Anand Theatres

M/S Mayur Recreational & Dev.Ltd

The appeal is allowed in the above terms

ITA/266/2002HC Delhi13 Feb 2015
Section 22Section 23

…paratus and were not used for carrying on business of trading or manufacturing or professional activities. Hence, the swimming pool could not be treated as plant. The Ld. CIT(A) correctly relied on the supreme court decision in Anand Theatre reported in 244 ITR 192. We do not see any infirmity in the order of the Ld. CIT(A) for the assessment year under consideration.” 2015:DHC:1490-DB ITA No.266/2002 Page 7 12. As a consequence of the above discussion, since the impugned order has been effectively overruled and the earlier view affirmed, the remand order should not be only in terms of para…