S. 32 : Depreciation–Public roads treated as building and allowed depreciation-Optical fibres used exclusively for computer configuration were part of computer system and thus eligible for higher rate of depreciation.
PCIT v. GVK Jaipur Expressway Ltd. (2018) 100 taxmann.com 95 / 259 Taxman 430 (Raj.)(HC) Editorial: SLP of revenue is dismissed; PCIT v. GVK Jaipur Expressway Ltd. (2018) 259 Taxman 429 (SC)