2011 (1) TMI 1352

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....R Per G.C.Gupta, Vice President: This appeal by the Revenue for the assessment year 2006-07 is directed against the order of the Commissioner of Income-tax(Appeals). 2. Grounds of appeal of the Revenue are as under- "1. The Order of the Commissioner of Income-tax(Appeals) is erroneous in law. 2. The Commissioner of Income-tax(Appeals) ought not to have held that railway siding has t....

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....e issue whether railway sidings are part of the plant in the case of the assessee is covered in favour of the assessee with the decisions cited (Supra), relied upon by the learned counsel for the assessee. Hon'ble Calcutta High Court in the case of CIT V/s. Birla Jute Industries Ltd. (Supra) held that railway sidings have to be treated as part of 'plant'. No decision to the contrary ha....