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<h1>High Court allows depreciation on temple in factory building, Tribunal upholds decision</h1> The High Court of Gauhati ruled in favor of the assessee, allowing depreciation on a temple constructed inside a factory building due to its direct link ... Factory Building The High Court of Gauhati ruled in favor of the assessee, allowing depreciation on a temple constructed inside a factory building. The temple was deemed to have a direct link to the business activities of the assessee-company. The Tribunal upheld the decision, citing a previous case. The judgment was based on a previous decision and was in favor of the assessee.
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