Truck terminus cannot be treated as building for providing resting /toilet facility

In the present case, we are concerned with the issue of depreciation for income generated from the truck terminus which is spread across 27 bighas of land. The trucks are parked in the truck terminus for which parking fee is collected by the assessee and in order to encourage the truck drivers to park their vehicles in the truck terminus, resting and toilet facility are provided in the appurtenant building in the truck terminus. The definition of the term plant is of wide magnitude and when it is clear enough that the buildings are not let out by the assessee to

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