1984 (11) TMI 41

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... THA SHETTY J.-The Tribunal has referred the following question under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was entitled to get higher depreciation on canteen building ? " The reference arises out of an order of reassessment made on the assessee, a company, for the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the canteen building in this case is located within the factory premises. A case similar to the one before us came up for consideration before the Madras High Court in Engine Valves Ltd.'s case [1980] 126 ITR 347. The Madras High Court has observed at p. 351 thus : " But, whatever expression we might employ to describe the culinary process, there is no doubt whatever that the use of fuel and oth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X