https://www.taxtmi.com/caselaws?id=10088 Whether an assessee's building, or any part of it, qualified as plant for investment allowance and depreciation depended on the factual distinction between a mere convenient business facility and a structure that formed an integral part of the plant and machinery. The HC held that this issue had to be tested against the governing Supreme Court principle on whether the building was part of the generation or production system. The matter was restored to the Tribunal for fresh consideration and for a finding on whether the whole building or any identifiable part of it satisfied that test. en-us Mon, 01 Sep 2003 00:00:00 +0530 Tue, 07 Jul 2009 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10088 Whether an assessee's building, or any part of it, qualified as plant for investment allowance and depreciation depended on the factual distinction between a mere convenient business facility and a structure that formed an integral part of the plant and machinery. The HC held that this issue had to be tested against the governing Supreme Court principle on whether the building was part of the generation or production system. The matter was restored to the Tribunal for fresh consideration and for a finding on whether the whole building or any identifiable part of it satisfied that test. Case-Laws Income Tax Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10088