The script provides you the permission details at item level for a particular list:
$siteurl = read-host "Enter the site url"
$site = get-spsite $siteurl
$web = $site.rootWeb
$listname = read-host "Enter the list name"
$list = $web.Lists[$listname]
$listitem = $list.Items
foreach ($item in $listitem)
{
write-host "Permission for the list item " $item.name -fore yellow
foreach ($role in $item.RoleAssignments)
{
$users = $role.member.name
foreach ($roledef in $role.RoleDefinitionBindings)
{
write-host $users ":" $roledef.name
}
}
}