Depreciation on roads in the category of plant and machinery - ...

Case Laws Income Tax

July 2, 2021

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 State/National Highway is eligible for depreciation as “building”? - the assessee is entitled for depreciation at the rate of 10% - HC

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Depreciation on roads in the category of plant and machinery - ...

Case Laws Income Tax

July 2, 2021

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