https://www.taxtmi.com/caselaws?id=22288 Roads within refinery premises, including inter-connecting roads and the boundary-wall road, were treated as part of the wider concept of "building" for depreciation purposes, following the existing Colour-Chem Ltd. principle. Roads inside housing colonies were also held to be appurtenant to the colony buildings, so they qualified for depreciation as part of the buildings. The alternative contention that such assets constituted plant was treated as academic. The governing principle stated is that roads adjunct to and appurtenant with a building may be depreciable as part of that building under income-tax law. en-us Tue, 12 Mar 1991 00:00:00 +0530 Tue, 08 Dec 2009 16:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22288 Roads within refinery premises, including inter-connecting roads and the boundary-wall road, were treated as part of the wider concept of "building" for depreciation purposes, following the existing Colour-Chem Ltd. principle. Roads inside housing colonies were also held to be appurtenant to the colony buildings, so they qualified for depreciation as part of the buildings. The alternative contention that such assets constituted plant was treated as academic. The governing principle stated is that roads adjunct to and appurtenant with a building may be depreciable as part of that building under income-tax law. Case-Laws Income Tax Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22288