https://www.taxtmi.com/caselaws?id=20801 The High Court of Gujarat ruled that roads and culverts within a factory are considered "buildings" under the Income-tax Act, not plant, based on a previous decision. Culverts were deemed part of roads and classified as buildings. Therefore, the court favored the Revenue on this issue. Regarding telephone equipment in the administrative building, the court determined that no development rebate is allowed for such equipment installed after March 31, 1965. As a result, the court sided with the Revenue, denying the assessee's claim for development rebate on the telephone equipment. The court directed separate registration for references from different assessment years and disposed of the reference without costs. en-us Tue, 02 Feb 1993 00:00:00 +0530 Tue, 17 Nov 2009 12:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20801 The High Court of Gujarat ruled that roads and culverts within a factory are considered "buildings" under the Income-tax Act, not plant, based on a previous decision. Culverts were deemed part of roads and classified as buildings. Therefore, the court favored the Revenue on this issue. Regarding telephone equipment in the administrative building, the court determined that no development rebate is allowed for such equipment installed after March 31, 1965. As a result, the court sided with the Revenue, denying the assessee's claim for development rebate on the telephone equipment. The court directed separate registration for references from different assessment years and disposed of the reference without costs. Case-Laws Income Tax Tue, 02 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20801