fixed assets, being land, buildings, leaseholds, plant, machinery, furniture, fittings and railway sidings (including expenditure on development of land and buildings), which are shown ... fixed assets, being land, buildings, leaseholds, plant, machinery, furniture, fittings and railway sidings (including expenditure on development of land and buildings), which are shown
with the Board to the sole or preferential use of any railway siding or any berth for vessels in the docks belonging to the Board
entitled to development rebate on railway sidings which were
erected for the purpose of business, because railway sidings had to be provided for the purpose ... machinery or equipment ' includes railway sidings. After careful consideration, we are of the opinion that the railway siding is not a part
claim of the expenditure incurred on maintenance of railway
track at the railway siding. The AO while disallowing the expenditure as relied upon
the judgment ... incurred on the day to day maintenance of the
railway tracks at the railway siding. Therefore, we do not see any reason to
interfere into
Indian Railways for development of Rail systems which Indian railways has
agreed to provide permission for laying down the railway sidings (including
the rail line ... siding charges are charged by Indian
Railways, since it is a private siding. The Clause 16 reads to mean that,
charges such as Siding Charges
administrative offices, fixed installations, coal handling arrangements, crushing and conveying systems, railway sidings, pits, shafts, inclines, underground transport systems, hauling systems (except movable equipment unless
they approached the Railway Board in May-June, 1986 for No Objection Certificate for providing a railway siding for the cement plant and the said ... before the Railway Board was moved for no
objection certificate for constructing the railway siding. If the matter could hang on so long
rate of depreciation in respect of railway siding or locomotive. Therefore, the enumeration of railway siding and locomotive in Appendix I to Rule ... without the locomotive and locomotive has no utility without the railway siding. Railway siding and locomotive are inseparable. Therefore, the railway siding cannot be treated
really represented the estimated cost of constructing the railway siding. The railway siding had to be constructed, according to the terms of the lease, before ... railway siding and even submitted plan. If however there should be delay on the part of the railway department in constructing the railway siding
treated as "income from other sources".
6. Expenditure on Railway Siding facilities - Disallowance ... account of Railway Siding Facilities. The expenses were
incurred for connection of Railway Stations and connecting by Government
Railway Siding put up by Oil Companies
