https://www.taxtmi.com/caselaws?id=14364 The High Court ruled in favor of the Revenue, determining that the buildings housing hens for egg production did not qualify as factory buildings for higher depreciation allowance. The court emphasized that the production of eggs was a natural biological process, not a manufacturing activity, and the buildings did not undergo similar wear and tear as typical factory structures. Consequently, the court held that the owner's buildings were not eligible for depreciation at the higher rate, as they did not meet the criteria of being factory buildings for depreciation purposes. en-us Thu, 16 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 13:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14364 The High Court ruled in favor of the Revenue, determining that the buildings housing hens for egg production did not qualify as factory buildings for higher depreciation allowance. The court emphasized that the production of eggs was a natural biological process, not a manufacturing activity, and the buildings did not undergo similar wear and tear as typical factory structures. Consequently, the court held that the owner's buildings were not eligible for depreciation at the higher rate, as they did not meet the criteria of being factory buildings for depreciation purposes. Case-Laws Income Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14364