https://www.taxtmi.com/caselaws?id=15184 The High Court upheld the Tribunal's decision that a building used for housing cages and chickens in poultry farming did not qualify as a factory building for double depreciation. The court emphasized the distinction between buildings subject to increased wear and tear from machinery operations, justifying higher depreciation rates for factory buildings. The consistent interpretation across assessments led to the affirmation that the building in question did not meet the criteria for classification as a factory building, resulting in the dismissal of the assessee's depreciation claim. en-us Wed, 22 Apr 1998 00:00:00 +0530 Mon, 03 Aug 2009 15:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15184 The High Court upheld the Tribunal's decision that a building used for housing cages and chickens in poultry farming did not qualify as a factory building for double depreciation. The court emphasized the distinction between buildings subject to increased wear and tear from machinery operations, justifying higher depreciation rates for factory buildings. The consistent interpretation across assessments led to the affirmation that the building in question did not meet the criteria for classification as a factory building, resulting in the dismissal of the assessee's depreciation claim. Case-Laws Income Tax Wed, 22 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15184