https://www.taxtmi.com/caselaws?id=24340 The court ruled in favor of the assessee on the issue of granting depreciation on the construction of roads as part of the factory building, citing precedent. However, the court upheld the Tribunal's decision against the assessee on the inclusion of specific items in capital for relief/deduction under sections 84/80J, based on the Income-tax Rules. The court also favored the assessee on the inclusion of items in capital for relief under section 80J, following relevant precedents and rules. The judgment provided detailed analyses and decisions on these issues, resulting in a mixed outcome for the assessee. en-us Thu, 06 Oct 1988 00:00:00 +0530 Tue, 19 Jan 2010 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24340 The court ruled in favor of the assessee on the issue of granting depreciation on the construction of roads as part of the factory building, citing precedent. However, the court upheld the Tribunal's decision against the assessee on the inclusion of specific items in capital for relief/deduction under sections 84/80J, based on the Income-tax Rules. The court also favored the assessee on the inclusion of items in capital for relief under section 80J, following relevant precedents and rules. The judgment provided detailed analyses and decisions on these issues, resulting in a mixed outcome for the assessee. Case-Laws Income Tax Thu, 06 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24340