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2012 (8) TMI 8 - HC - Income TaxWhether road constructed within factory premises should be treated as part of building for depreciation purposes – Held that:- Roads constructed inside and within boundary wall of premises, be it a building or factory, are meant to augment utilization thereof, such roads are eventually intended to augment utilization of building/factory by providing access thereto - Building includes roads laid in the proximity of factory for the purpose of providing access to factory and other buildings within compound and they are entitled to depreciation
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