Roads inside & within boundary wall of premises are part of factory buildings

HIGH COURT OF RAJASTHAN Commissioner of Income-tax, Jaipur V/s. Sunshine Glass Indus (P.) Ltd. D.B. IT REFERENCE NO. 12 OF 1984 OCTOBER 28, 2010 ORDER Mohammad Rafiq, J. This reference has been received from income Tax Appellate Tribunal, Jaipur, (for short, ‘ITAT’) under section 256 (1) of the Income Tax Act, 1961, on following question:- “Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that approach roads constructed by the assessee within the factory premises should be treated part of the building ...