1991 (1) TMI 4

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....The questions referred to us under the provisions of the Income-tax Act, 1961, read thus : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in upholding the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow depreciation on approach roads at Sharavathi and Bhadra treating them as buildings ? (2) Whether,....

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....uilding nor is there any specific provision for allowing depreciation on the roads. The Commissioner (Appeals) directed him to grant investment allowance treating the generating station building as "plant" and the Tribunal confirmed the Commissioner's order (sic). The first question arises out of the earlier facts. It will have to be answered in the affirmative and against the Revenue in view of t....