{"id":12426,"date":"2002-07-10T00:00:00","date_gmt":"2002-07-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-madras-fertilizers-ltd-on-10-july-2002"},"modified":"2017-12-24T13:53:01","modified_gmt":"2017-12-24T08:23:01","slug":"cit-vs-madras-fertilizers-ltd-on-10-july-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-madras-fertilizers-ltd-on-10-july-2002","title":{"rendered":"Cit vs Madras Fertilizers Ltd. on 10 July, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Cit vs Madras Fertilizers Ltd. on 10 July, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 124 TAXMAN 349 Mad<\/div>\n<div class=\"doc_author\">Author: V Sirpurkar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>V.S. Sirpurkar, J. <\/p>\n<p>\nThe common question referred to us is as follows :\n<\/p>\n<p>\n&#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to depreciation on roads and bridges and treating the same as building ?&#8221;<\/p>\n<p>2. The learned senior standing counsel appearing on behalf of the department very fairly states that the question is covered against the revenue by the decision in CIT v. Gwalior Rayon Silk Mfg. Co. Ltd. (1992) 196 ITR 149 (SC).<\/p>\n<p>3. In this view, the question is answered against the revenue and in favour of the assessee. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Cit vs Madras Fertilizers Ltd. on 10 July, 2002 Equivalent citations: 2002 124 TAXMAN 349 Mad Author: V Sirpurkar JUDGMENT V.S. Sirpurkar, J. The common question referred to us is as follows : &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-12426","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Madras Fertilizers Ltd. on 10 July, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-madras-fertilizers-ltd-on-10-july-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Madras Fertilizers Ltd. on 10 July, 2002 - Free Judgements of Supreme Court &amp; 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