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1992 (8) TMI 128 - ITAT DELHI-C
Extract:
.......ry on business activity so also the drains, etc., and, therefore, are part of building, allowing depreciation to road and culverts have been rightly held to be buildings. We accordingly uphold the order of the CIT(A) on this issue as well. 15. In the result, the appeal by the assessee is allowed in part while the appeal by the Revenue is dismissed.