1984 (11) TMI 41

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..... uestion 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 assessment year 1974-75. The only fact relevant for dis .....

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..... n 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 other forms of energy in that part of the canteen, wo .....

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