2121b1b5_re___AccountingExplanation_com__Reasons
[0] Cinema hall A/c or Building ' debited. [Sr. No.] (xxi) [Nature of Expenditure] Capital expenditure. [Reasons] 
As a gallery has been put up in the cinema hall, it increases the capacity of the hall, which in turns enhances the profit-earning capacity of the business, therefore, the cost is treated as a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons