House property

building is a super structure on land when demolished there is no super structure it is a land 

Thank u Sir. Can u let me know if there is any specific case law relating to it?

In CIT vs Union Co (Motors) Ltd (2006) 283 ITR 445 (Mad)  the assessee sold land with building with a condition that the purchaser would demolish the super structure .The Court held that the consideration for transfer apparently relates to land and the building had no value and also got demolished by the vendee .the building though waa subjected to depreciation earlier ,the consideration received on transfer was held as attributable only to land and nothing towards building.