Commissioner Of Income-Tax vs A.B.A. Sons

The Supreme Court addressed whether a cinema theatre qualifies as a 'plant' for the purposes of claiming depreciation and extra shift allowance under the Income-tax Act, 1961. Following the precedent set in CIT v. Anand Theatres, the Court held that cinema theatres are considered premises and not plants. Consequently, the High Court's decision in favor of the assessee was set aside, and the ruling was decided in favor of the Revenue.