https://www.taxtmi.com/caselaws?id=11315 The High Court directed the Tribunal to determine whether the building or any part of it formed an integral part of the plant and machinery, in line with the Supreme Court decision referenced by the respondent's counsel. The Tribunal was instructed to provide a specific finding on this matter within three months, emphasizing the need to consider the eligibility of the entire building or its parts for investment allowance and higher depreciation. The case was remanded back to the Tribunal for further examination and a fresh decision based on the principles outlined in the relevant Supreme Court judgment. en-us Fri, 31 Jan 2003 00:00:00 +0530 Thu, 06 Aug 2009 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11315 The High Court directed the Tribunal to determine whether the building or any part of it formed an integral part of the plant and machinery, in line with the Supreme Court decision referenced by the respondent's counsel. The Tribunal was instructed to provide a specific finding on this matter within three months, emphasizing the need to consider the eligibility of the entire building or its parts for investment allowance and higher depreciation. The case was remanded back to the Tribunal for further examination and a fresh decision based on the principles outlined in the relevant Supreme Court judgment. Case-Laws Income Tax Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11315