All types of wells and tube-wells would be included in the term building : ITAT Ahmedabad

RELEVANT PARAGRAPHS: 56. To determine as to whether an asset is a `plant’, the Supreme Court in the case of Scientific Engineering House Private Limited (supra) lays down certain tests. These are : “Does the article fulfill the function of a plant in the assessee’s trading activity? Is it a tool of his trade with which he earned on his business? If this answer is in the affirmative, it will be a plant”. The Supreme Court also referred to the material passage from the speech of Lindley U, in Yarmouth vs. France (1887) 1.9 QBD 647 where a cart horse was held to be a plant...