Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1997 (3) TMI 92 - SUPREME COURT
Extract:
....... are being used for carrying on its business by the assessee. In the present case, there is no other construction except the roads. It cannot, therefore, be said that the roads by themselves would constitute buildings. For the reasons aforementioned, we do not find any merit in the appeal and the same is accordingly dismissed. No order as to costs.