9911796707
TMI Blog1993 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... urt was delivered by G. T. NANAVATI J.-The Income-tax Appellate Tribunal has referred the following three questions to this court under section 256(1) of the Income-tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the roads and culverts for the factory are plant and as such the assessee is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s laid within factory premises as links or providing approach to the buildings to carry on the business activity of the assessee are "buildings" within the meaning of section 32 of the Income-tax Act, 1961. Thus, roads laid within the factory can be an integral part of the factory premises. So far as culverts are concerned, we are of the opinion that they are parts of roads and, therefore, they st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -factory asset. The Tribunal has not recorded a different finding in this behalf. In that view of the matter, we have to proceed on the basis that telephone equipment is installed in the separate administrative building. If that is so, the provisions contained in section 33(6) will become applicable as there is no dispute that the telephone equipment was installed after March 31, 1965. After March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising out of assessment years 1968-69 and 1969-70 separately. We direct the office to treat Income-tax Reference No. 216 of 1980 as a reference arising out of Reference Application No. 735 for the assessment year 1968-69 and Reference No. 216A of 1980 as a reference arising out of Reference Application No. 736 for the assessment year 1969-70. Reference is disposed of accordingly with no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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