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1. Classification of Bypass Toll Road – Building or Plant - the toll road would not qualify as a ‘plant’ so as to entitle the assessee a higher rate of depreciation - HC

2. Building includes roads laid in the proximity of factory for the purpose of providing access to factory and other buildings within compound and they are entitled to...

3. Roads and boundaries, railway sidings, jetty pire, bouys, mooring and navigation structure can be considered as plant and machinery for the purpose of granting of...

4. When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

5. Building which is constructed solely for the manufacturing of medicine is a 'plant' and is entitled to higher depreciation at the rate of 25% - HC

6. Depreciation on roads in the category of plant and machinery - whether roads developed and maintained by the assessee by agreement with the Government on the...

7. Allowance of depreciation - depreciation on toll road as building - ownership of the assets - depreciation allowed - AT

8. Electrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - issue remanded back to the tribunal to examine the question...

9. Depreciation on golf course - @ 25% under the category of plant machinery OR 10% as allowable in the case of building which includes golf course - AO could not get an...

10. Disallowance of depreciation on guest house - assessee has claimed depreciation @ 10% on guest house, which is applicable to factory and office buildings - assessee had...