https://www.taxtmi.com/caselaws?id=215322 The High Court held that expenditure on the construction of approach roads within the factory premises should be treated as part of the building for depreciation purposes. Despite the revenue's argument that the approach road was not part of the building, the Court referred to various judgments supporting the view that such roads within factory premises are integral to the building's utilization. Consequently, the Court allowed depreciation on the approach roads, in line with decisions from other High Courts, affirming the assessee's claim for depreciation on the construction costs of the roads within the factory premises. en-us Thu, 28 Oct 2010 00:00:00 +0530 Wed, 01 Aug 2012 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215322 The High Court held that expenditure on the construction of approach roads within the factory premises should be treated as part of the building for depreciation purposes. Despite the revenue's argument that the approach road was not part of the building, the Court referred to various judgments supporting the view that such roads within factory premises are integral to the building's utilization. Consequently, the Court allowed depreciation on the approach roads, in line with decisions from other High Courts, affirming the assessee's claim for depreciation on the construction costs of the roads within the factory premises. Case-Laws Income Tax Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215322