Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1998 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (10) TMI 62 - PATNA HIGH COURTExtract: .......n the vicinity of the factory area at a short distance and for the use of the factory workers roads, culverts, sewage lines, etc., are constructed on the land owned by the assessee, indeed the assessee is entitled for depreciation on the expenditure of construction incurred by the assessee. Thus, the reference is answered in favour of the assessee.
|