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2003 (9) TMI 5
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....ned counsel for the parties. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short, "the Tribunal") made reference of the following question for our consideration: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the view taken by the Commissioner of Income-tax (Appeals) that the assessee's building of massive reinforced concrete ....
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....years 1976-77 and 1977-78. In the fresh order again the Income-tax Officer disallowed this claim of the assessee. The Commissioner of Income-tax (Appeals) allowed the appeal holding that the building of the assessee is a plant and he is entitled for depreciation and investment allowance. The learned Tribunal followed its earlier order and confirmed the view taken by the Commissioner of Income-tax ....
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....000] 244 ITR 192 (SC). Where a particular structure is merely helpful for carrying on the activities of the assessee may not be a plant but if it is an integral part of the plant and machinery or a portion of that building is an integral part of the plant and machinery that should be considered in the light of the decision of the hon'ble apex court in CIT v. Karnataka Power Corporation [2001] 2....