If xyz client constructed Factory building with prior approval of muncipal corporation , & put to use during the year without taking Factory building completion certificate from any authority / architect. and also claim depreciation on it. Now assessing officer's opinion is that since no any certificate taken from any authority hence that building was not ready & should not put to use, Further Depreciation will be disallowed.
My query is that since "Building & Put to use" both word not define by law, Hence whether AO's view correct or wrong. please provide case law if you know regarding the same situation.