https://www.taxtmi.com/caselaws?id=20572 For income-tax purposes, approach roads forming part of an industrial setup may be treated as part of the building and qualify for depreciation. A generating station building may be treated as plant for investment allowance where the functional test shows it is an integral tool of the business, and the allowance is available on that basis. Section 80J relief cannot be denied for the 9th and 10th units where the relevant accounts and commissioning record establish unit-wise entitlement. The reference questions were thus answered in favour of the assessee on depreciation, investment allowance, and section 80J deduction. en-us Wed, 30 Jan 1991 00:00:00 +0530 Sat, 14 Nov 2009 17:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20572 For income-tax purposes, approach roads forming part of an industrial setup may be treated as part of the building and qualify for depreciation. A generating station building may be treated as plant for investment allowance where the functional test shows it is an integral tool of the business, and the allowance is available on that basis. Section 80J relief cannot be denied for the 9th and 10th units where the relevant accounts and commissioning record establish unit-wise entitlement. The reference questions were thus answered in favour of the assessee on depreciation, investment allowance, and section 80J deduction. Case-Laws Income Tax Wed, 30 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20572