https://www.taxtmi.com/caselaws?id=28855 The court upheld the Tribunal's findings on all issues, affirming the depreciation rates for administrative buildings and general purpose machinery, and validating the ITO's jurisdiction to reassess the entire income during reassessment proceedings initiated under section 147(a). The court emphasized the functional approach in determining the classification of factory buildings and the comprehensive nature of reassessment proceedings. en-us Tue, 30 Mar 1982 00:00:00 +0530 Mon, 08 Mar 2010 11:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28855 The court upheld the Tribunal's findings on all issues, affirming the depreciation rates for administrative buildings and general purpose machinery, and validating the ITO's jurisdiction to reassess the entire income during reassessment proceedings initiated under section 147(a). The court emphasized the functional approach in determining the classification of factory buildings and the comprehensive nature of reassessment proceedings. Case-Laws Income Tax Tue, 30 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28855