Assessee purchased property and thereafter constructed godowns and plinths Assessee claimed depreciation on cost of plinths. Assessing Officer disallowed  Commissioner (Appeals) allowed appeal holding that plinths constructed by assessee were building within meaning of section 26. On appeal the Tribunal affirmed the order of the AO. On appeal the Court held  that   plinth constructed by assessee could not be treated as building within meaning of section 26. Order of the Tribunal is  affirmed. (AY. 2005-06)