https://www.taxtmi.com/caselaws?id=39097 Factory roadways laid within premises and used to move raw materials, finished goods and workers were treated as part of the factory building complex for depreciation purposes. The provision was construed in its commercial and contextual setting, and the term "building" was read broadly rather than as a structure limited to walls and a roof. Because the roadways were permanent, concreted adjuncts linked to the factory buildings and necessary for business operations, they fell within the allowance provision and depreciation was held allowable. en-us Mon, 15 Jul 1974 00:00:00 +0530 Mon, 12 Apr 2010 16:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39097 Factory roadways laid within premises and used to move raw materials, finished goods and workers were treated as part of the factory building complex for depreciation purposes. The provision was construed in its commercial and contextual setting, and the term "building" was read broadly rather than as a structure limited to walls and a roof. Because the roadways were permanent, concreted adjuncts linked to the factory buildings and necessary for business operations, they fell within the allowance provision and depreciation was held allowable. Case-Laws Income Tax Mon, 15 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39097