COMMISSIONER OF INCOME TAX Vs. SUHRID GEIGY LIMITED

JUDGEMENT

(1.) WHEN the cup is being filed with the during it cannot be said that one is engaged in drinking. A similar question arises when depreciation is claimed in respect of a building constructed in the course of the erection of a new plant. Can depreciation allowance be claimed for the building for a period :

(2.) CAN depreciation be allowed in these facts and circumstances when it is allowable upon the property being used for or in the business of the said unit of the compan ? In other words, the question is whether it can be said that the building has been used in the business even before the articles, for production of which the plant is set up, have not been produced and the machinery itself has become functional later on. This question has arisen in the background of the following facts.

(3.) THE ITO and the AAC of Income -tax, Ahmedabad, took a view adverse to the assessee. the assessee succeeded before the I. T. Appellate Tribunal (hereinafter referred to as 'the Tribunal') in the appeal preferred by the assessee -company. Thereupon at the instance of the revenue, the following question has been referred to this High Court for our opinion under s. 256(1) of the i. T. Act, 1961 (hereinafter referred to as 'the Act') :