TMI Blog1991 (1) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of the Income-tax Act, 1961, read thus : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in upholding the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to allow depreciation on approach roads at Sharavathi and Bhadra treating them as buildings ? (2) Whether, on the facts and in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision for allowing depreciation on the roads. The Commissioner (Appeals) directed him to grant investment allowance treating the generating station building as "plant" and the Tribunal confirmed the Commissioner's order (sic). The first question arises out of the earlier facts. It will have to be answered in the affirmative and against the Revenue in view of the decision in CIT v. Bangalore Tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intained. The assessee produced relevant accounts before the Commissioner, and, consequently, the relief was granted in respect of the 9th unit. It was also established that the 10th unit was commissioned during the relevant year. In these circumstances, following the decision of this court in Ravi Machine Tools (P.) Ltd. v. CIT [1978] 114 ITR 459 (Kar), the third question is answered in the affir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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