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TMI Blog2012 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Appellate Tribunal, Jaipur, (for short, 'ITAT') under section 256 (1) of the Income Tax Act, 1961, on following question:- "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that approach roads constructed by the assessee within the factory premises should be treated part of the building and depreciation allowed accordingly." 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, it should be treated as part of building for the purpose of depreciation. The ITAT relied upon certain judicial pronouncements and for reasons discussed in Para 10 of its order, allowed claim of assessee and directed that costs of construction of roads should be treated as part of building for the purpose of depreciation to be allowed. A legal question, however, arose whether depreciation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue, in support of his argument, relied on judgment of Bombay High Court in Motwane Manufacturing Co. (P.) Ltd. v. CWT [2010] 329 ITR 413. 6. Although none has appeared for assessee but we have found from earlier order dated 23.08.1980 of ITAT in appeal in respect of assessment year 1977-78, that assessee based his argument on ground that approach road constructed to factory premise itself sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depreciation. Even in Motwane Manufacturing Company's case cited by learned counsel Shri Anuroop Singhi, which arises out of a reference under section 27 of the Wealth Tax Act, in Para 6 thereof it was held by the Bombay High Court that - "...These approach/internal roads continue to be used by the owners for their own purposes and it is in this background that such approach roads or internal ro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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