https://www.taxtmi.com/caselaws?id=5371 The SC upheld that roads and drains within factory premises are integral parts of the factory building under section 32 and that capital expenditure on their construction is eligible for depreciation on written down value, computed under the Act and the Appendix Rules. The Court held the Income-tax (Fourth Amendment) Rules, 1983 - adopting the view of various HCs that "building" includes roads and similar structures and fixing depreciation rates - are valid and operate prospectively from April 2, 1983. Appeals dismissed. en-us Wed, 29 Apr 1992 00:00:00 +0530 Fri, 24 Oct 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5371 The SC upheld that roads and drains within factory premises are integral parts of the factory building under section 32 and that capital expenditure on their construction is eligible for depreciation on written down value, computed under the Act and the Appendix Rules. The Court held the Income-tax (Fourth Amendment) Rules, 1983 - adopting the view of various HCs that "building" includes roads and similar structures and fixing depreciation rates - are valid and operate prospectively from April 2, 1983. Appeals dismissed. Case-Laws Income Tax Wed, 29 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5371