{"id":188489,"date":"1987-02-13T00:00:00","date_gmt":"1987-02-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-hindustan-aeronautics-ltd-on-13-february-1987"},"modified":"2019-04-12T11:07:53","modified_gmt":"2019-04-12T05:37:53","slug":"commissioner-of-income-tax-vs-hindustan-aeronautics-ltd-on-13-february-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-hindustan-aeronautics-ltd-on-13-february-1987","title":{"rendered":"Commissioner Of Income-Tax vs Hindustan Aeronautics Ltd. on 13 February, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Hindustan Aeronautics Ltd. on 13 February, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 185 ITR 155 KAR, 1990 185 ITR 155 Karn<\/div>\n<div class=\"doc_author\">Author: M Venkatachaliah<\/div>\n<div class=\"doc_bench\">Bench: M Venkatachaliah, M Ramakrishna<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>M.N. Venkatachaliah, J.<\/p>\n<p>1. Pursuant to the order dated August 7, 1985, in Civil Petition No. 542 of 1984, the Income-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred the following question of law for the opinion of this court :\n<\/p>\n<p> &#8220;Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the assessee is entitled to depreciation on the written down value of roads and drains at the rates applicable to buildings ?&#8221;\n<\/p>\n<p>2. The matter is covered by the pronouncement of this court in CIT v. Bangalore Turf Club Ltd. [1984] 150 IRT 23. Following the said pronouncement, the question referred requires to be answered in the affirmative and against the Revenue. Reference disposed of accordingly. No costs.\n<\/p>\n<p>3. Sri Sarangan is permitted to file his vakalat for the respondent-assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Commissioner Of Income-Tax vs Hindustan Aeronautics Ltd. on 13 February, 1987 Equivalent citations: 1990 185 ITR 155 KAR, 1990 185 ITR 155 Karn Author: M Venkatachaliah Bench: M Venkatachaliah, M Ramakrishna JUDGMENT M.N. Venkatachaliah, J. 1. Pursuant to the order dated August 7, 1985, in Civil Petition No. 542 of 1984, 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":[8,20],"tags":[],"class_list":["post-188489","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Hindustan Aeronautics Ltd. on 13 February, 1987 - 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\/commissioner-of-income-tax-vs-hindustan-aeronautics-ltd-on-13-february-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Hindustan Aeronautics Ltd. on 13 February, 1987 - Free Judgements of Supreme Court &amp; 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