https://www.taxtmi.com/caselaws?id=71473 The Tribunal held that the factory building, housing machinery and pipelines crucial for the manufacturing process, qualifies as an integral part of the plant and machinery. Consequently, the building is deemed eligible for investment allowance, additional depreciation, and related claims. The decision underscores the significance of applying the functional test to ascertain whether a structure meets the criteria of a plant for tax purposes. en-us Fri, 11 Dec 1992 00:00:00 +0530 Mon, 25 Apr 2011 10:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71473 The Tribunal held that the factory building, housing machinery and pipelines crucial for the manufacturing process, qualifies as an integral part of the plant and machinery. Consequently, the building is deemed eligible for investment allowance, additional depreciation, and related claims. The decision underscores the significance of applying the functional test to ascertain whether a structure meets the criteria of a plant for tax purposes. Case-Laws Income Tax Fri, 11 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71473