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1980 (9) TMI 45 - HC - Income TaxExtract: .......tal roads for hauling compost cannot be considered as an expenditure on plant or machinery. Our answer to question No. 2, therefore, is that on the facts and circumstances of the case, the assessee was not entitled to depreciation on the amount of the cost of construction of metal roads on the trenching grounds. There shall be no order as to costs.
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