Bombay High Court High Court

Commissioner Of Income-Tax vs Burmah Shell Refineries Ltd. on 27 February, 1991

Bombay High Court
Commissioner Of Income-Tax vs Burmah Shell Refineries Ltd. on 27 February, 1991
Equivalent citations: 1991 191 ITR 327 Bom
Author: T Sugla
Bench: D Dhanuka, T Sugla


JUDGMENT

T.D. Sugla, J.

1. There is only one question in this reference relating to the assessee’s assessment for the assessment year 1971-72. The question on reads thus :

“Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the roads inside the factory premises constitute ‘plant’ and, therefore, the assessee is entitled to depreciation on such roads ?”

2. Counsel are agreed that, in view of our court’s decision in the case of CIT v. Sandvik Asia Ltd. [1983] 144 ITR 585, the question is to be answered in the negative and in favour of the Revenue. However, the assessee will be entitled to depreciation on these roads as “building”. The question is so answered.

3. No order as to costs.