Dear Sir / Mam,
We would like to know what would be the rate of depreciation for a Cold storage building (building has various related machineries) where variety of temprature sensitive products are stored and maintained.
Also would appreciate if you can clarify the basic differentiators of a Building and Plant.
Thanks
Kumar
[1979] 119 ITR 26 (CAL.)
HIGH COURT OF CALCUTTA
Commissioner of Income-tax
v.
Mangolia Dairy products (India)
DIPAK KUMAR SEN AND C.K. BANERJI, JJ.
INCOME-TAX REFERENCE NO. 238 OF 1974
JANUARY 18, 1979
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