https://www.taxtmi.com/caselaws?id=13509 The court dismissed the appeal, ruling in favor of the assessee and affirming the eligibility of the entire building for higher depreciation as a hotel under the relevant provisions of the Income-tax Rules and Appendix I. The Tribunal's decision to consider the entire building, including structures used for non-hotel purposes, as part of the hotel business was upheld, leading to the allowance of 20% depreciation for the entire building. en-us Tue, 31 Oct 2006 00:00:00 +0530 Fri, 29 May 2009 12:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13509 The court dismissed the appeal, ruling in favor of the assessee and affirming the eligibility of the entire building for higher depreciation as a hotel under the relevant provisions of the Income-tax Rules and Appendix I. The Tribunal's decision to consider the entire building, including structures used for non-hotel purposes, as part of the hotel business was upheld, leading to the allowance of 20% depreciation for the entire building. Case-Laws Income Tax Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13509