Put to use for building construction

Piyush Sancheti (HEAD TAXATION CHEMICAL MFG CO)   (307 Points)

08 October 2013  

Dear Friends,

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.


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