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TMI Blog1985 (11) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to us by the Income-tax Appellate Tribunal, Cochin Bench: " Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in treating roads as buildings or part of the buildings and allowing depreciation for the same ? " The assessee contended before the Income-tax Officer that it was entitled to claim depreciation in terms of section 32 of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purposes of the business ............. the following deductions shall .... be allowed. " It is not disputed that these roads are owned by the assessee and constructed within the factory premises and used for its business purposes. The question is whether these roads are buildings within the meaning of section 332 so as to entitle the assessee to claim depreciation in respect of them. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in Ghanshiam Das v. Debi Prasad, AIR 1966 SC 1998. On the other hand, the Bombay High Court in CIT v. Colour Chem Ltd. [1977] 106 ITR 323 referred to this decision of the Supreme Court and came to a different conclusion from that which was reached by the Calcutta High Court in Oil India Ltd. v. CIT [1978] 114 ITR 323. The Bombay High Court stated that where it was shown that a road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10(2) of the Indian Income-tax Act, 1922 (section 32 of the present Act), means a structure and does not include the site. The reason is that there cannot be any destruction of the site unlike in the case of a building. In Ghanshiam Das v. Debi Prasad, AIR 1966 SC 1998, the question whether a structure could be regarded as a building for the purposes of U. P. Zamindari Abolition and Land R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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