https://www.taxtmi.com/caselaws?id=16173 Roads and bridges laid within factory premises were treated as part of the buildings for depreciation purposes because they functioned as access links to business structures, so depreciation was allowable only at the building rate and not at the plant and machinery rate. The assessee's claim for capitalisation of pre-production expenses was upheld by following the earlier decision in the assessee's own case for a prior year. Deduction under section 35D was also allowed on the same basis, the court applying its earlier view to the assessment year in question. en-us Tue, 03 Mar 1998 00:00:00 +0530 Tue, 01 Sep 2009 15:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16173 Roads and bridges laid within factory premises were treated as part of the buildings for depreciation purposes because they functioned as access links to business structures, so depreciation was allowable only at the building rate and not at the plant and machinery rate. The assessee's claim for capitalisation of pre-production expenses was upheld by following the earlier decision in the assessee's own case for a prior year. Deduction under section 35D was also allowed on the same basis, the court applying its earlier view to the assessment year in question. Case-Laws Income Tax Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16173