1984 (11) TMI 41

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....HA SHETTY J.-The Tribunal has referred the following question under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was entitled to get higher depreciation on canteen building ? " The reference arises out of an order of reassessment made on the assessee, a company, for the ass....

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....the canteen building in this case is located within the factory premises. A case similar to the one before us came up for consideration before the Madras High Court in Engine Valves Ltd.'s case [1980] 126 ITR 347. The Madras High Court has observed at p. 351 thus : " But, whatever expression we might employ to describe the culinary process, there is no doubt whatever that the use of fuel and othe....