Dismissing the appeal of the revenue the Court held that the Tribunal is justified in holding that  although road is certainly not a plant or machinery, it can still be eligible for depreciation as a building, as per Appendix prescribing rate of depreciation which says building includes roads.   Followed  Whether following CIT v. Tamil Nadu Road Development Co Ltd (2021) 279 Taxman 125 (Mad) (HC).   (AY.  2002-03 to 2005-06)