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1980 (7) TMI 35 - GUJARAT HIGH COURT
Extract:
....... revenue expenditure. Question No. 2. In the affirmative. Question No. 3. In the negative. Question No. 4. Roads do not form part of the plant, but the item of Rs. 39,180, spent for the roads is available for depreciation on the basis that roads form part of the building of the assessee-company. There will be no order as to costs of this reference.