1991 (3) TMI 83

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....J. -These are cross references. The Income-tax Appellate Tribunal has referred to this court the following questions of law under section 256(1) of the Income-tax Act, 1961 At the instance of the Commissioner : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the inter-connecting roads and the road running along the boundary wall of the ....

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....he proceedings relate to assessment years 1969-70 to 1971-72. Counsel are agreed that, in view of our court's judgment in the case of CIT v. Colour-Chem Ltd. [1977] 106 ITR 323, the question referred to us at the instance of the Commissioner requires to be answered in the affirmative and in favour of the assessee. Counsel are also agreed that the answer to the first question referred to this co....

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....the buildings in the housing colonies represent the assessee's business assets entitled to depreciation. The question, therefore, is whether the approach roads inside that housing colony or colonies can or cannot be treated as "building". Having regard to what has been held by our court in CIT v. Colour Chem Ltd. [1977] 106 ITR 323 and by the Calcutta High Court in Oil India Ltd. v. CIT [1978] 114....