Commissioner Of Income Tax vs AlpTheatre

Authority: Supreme Court Date: 1967-03-15 Section: 32, 32(1) Acts: Indian Income Tax Act, 1922 Result: Revenue Citation: (1967) 65 ITR 377 (SC) Justices: J.C. Shah, S.M. Sikri & V. Ramaswami, JJ Appeal No: IT Ref. No. 28 of 1962
Whether the cost of land is entitled to depreciation under the Schedule to the IT Act along with the cost of the building standing thereon? --- Held: No.

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