Can AO include roads under the definition of Building for depreciation purposes even though the appellant has rights in the developed Toll Road?

Last updated: 29 May 2021
Quick Summary
This case concerns whether toll roads can be classified as 'buildings' for depreciation purposes, even when the appellant company holds rights to the developed toll road. The tribunal also examined the deduction of grants received from NHAI and the disallowance of provisions made for major maintenance expenses. The appellant argued for a higher depreciation rate on intangible assets related to the toll road, while the tax authorities had reduced the depreciation and disallowed certain provisions.

Court :
ITAT Delhi

Brief :
Both appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are directed against the order of learned CIT(A)-35, New Delhi both dated 02.02.2017.

Citation :
ITA 1593/DEL/2017

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