https://www.taxtmi.com/caselaws?id=10102 Open plinth godowns and platforms specially designed for foodgrain storage were treated as plant, not ordinary buildings, because the functional test showed they operated as an apparatus or tool integral to the assessee's trading activity. Their temporary erection, specific storage design, and use for providing storage capacity rather than as premises let out for rent supported plant classification. Depreciation was therefore allowable on that basis, and not as building depreciation. The reference was answered against the Revenue and in favour of the assessee on the character of the structures for depreciation purposes. en-us Fri, 30 Apr 2004 00:00:00 +0530 Tue, 07 Jul 2009 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10102 Open plinth godowns and platforms specially designed for foodgrain storage were treated as plant, not ordinary buildings, because the functional test showed they operated as an apparatus or tool integral to the assessee's trading activity. Their temporary erection, specific storage design, and use for providing storage capacity rather than as premises let out for rent supported plant classification. Depreciation was therefore allowable on that basis, and not as building depreciation. The reference was answered against the Revenue and in favour of the assessee on the character of the structures for depreciation purposes. Case-Laws Income Tax Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10102