https://www.taxtmi.com/caselaws?id=19223 A registered conveyance deed was not required for transfer of Government-owned buildings where the transfer proceeded by Government grant, and ownership was treated as effective without registration. On that basis, the assessee was regarded as owner for depreciation purposes, and depreciation on the buildings was allowable. en-us Wed, 04 Jan 1995 00:00:00 +0530 Wed, 04 Nov 2009 16:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19223 A registered conveyance deed was not required for transfer of Government-owned buildings where the transfer proceeded by Government grant, and ownership was treated as effective without registration. On that basis, the assessee was regarded as owner for depreciation purposes, and depreciation on the buildings was allowable. Case-Laws Income Tax Wed, 04 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19223