https://www.taxtmi.com/caselaws?id=8142 For depreciation under section 10(2)(vi) of the Indian Income-tax Act, 1922, the expression "building" was construed to mean only the superstructure. Land or site beneath the building was excluded from that term, so depreciation was allowable only on the superstructure and not on the land. en-us Tue, 17 Nov 1970 00:00:00 +0530 Tue, 31 Mar 2009 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8142 For depreciation under section 10(2)(vi) of the Indian Income-tax Act, 1922, the expression "building" was construed to mean only the superstructure. Land or site beneath the building was excluded from that term, so depreciation was allowable only on the superstructure and not on the land. Case-Laws Income Tax Tue, 17 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8142