Commissioner Of Income-Tax vs Bharath Gold Mines Ltd. on 31 January, 1991

JUDGMENT

K. Shivashankar Bhat, J.

1. The question referred to us reads thus :

“Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the Commissioner of Income-tax (Appeals)’s decision who allowed depreciation on the additions made towards roads and drains ?”

2. The question is covered by the decision of this court in CIT v. Bangalore Turf Club Ltd. [1984] 150 ITR 23. Following the aforesaid decision, the question is answered in the affirmative and against the Revenue.