https://www.taxtmi.com/article/detailed?id=523 The determinative criterion for classification is the temporary nature of the erection assessed by uncertain or limited useful life, purpose and circumstances of use, and ownership of the land; structures erected for limited project use on land not owned by the claimant may qualify as purely temporary erections even when substantial materials are used, making the expenditure revenue in character and affecting depreciation treatment. en-us Tue, 13 Oct 2009 00:00:00 +0530 Tue, 13 Oct 2009 09:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=523 The determinative criterion for classification is the temporary nature of the erection assessed by uncertain or limited useful life, purpose and circumstances of use, and ownership of the land; structures erected for limited project use on land not owned by the claimant may qualify as purely temporary erections even when substantial materials are used, making the expenditure revenue in character and affecting depreciation treatment. Articles Income Tax Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=523