https://www.taxtmi.com/caselaws?id=293415 The Tribunal allowed the Assessee's appeal in part, directing the depreciation on roads as buildings in accordance with amended schedules. The alternative claim for expenditure as revenue was rejected, and the provision for doubtful debts disallowed, aligning with High Court precedent. The Assessee's contentions were partially upheld, with instructions to permit depreciation on roads as buildings. en-us Fri, 24 Oct 2008 00:00:00 +0530 Wed, 10 Feb 2021 11:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293415 The Tribunal allowed the Assessee's appeal in part, directing the depreciation on roads as buildings in accordance with amended schedules. The alternative claim for expenditure as revenue was rejected, and the provision for doubtful debts disallowed, aligning with High Court precedent. The Assessee's contentions were partially upheld, with instructions to permit depreciation on roads as buildings. Case-Laws Income Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293415