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        Income Tax

        1991 (1) TMI 5 - HC - Income Tax

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        High Court affirms depreciation for roads & drains in line with precedent The High Court of Karnataka upheld the Appellate Tribunal's decision to allow depreciation on additions for roads and drains, following the precedent set ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              High Court affirms depreciation for roads & drains in line with precedent

                              The High Court of Karnataka upheld the Appellate Tribunal's decision to allow depreciation on additions for roads and drains, following the precedent set in CIT v. Bangalore Turf Club Ltd. The ruling favored the taxpayer over the Revenue.


                              The High Court of Karnataka upheld the decision of the Appellate Tribunal regarding allowing depreciation on additions made towards roads and drains, citing a previous court decision in CIT v. Bangalore Turf Club Ltd. [1984] 150 ITR 23. The question was answered in the affirmative and against the Revenue.
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