JUDGMENT K. Shivashankar Bhat, J.—The question referred to us reads thus : "Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the Commissioner of Income Tax (Appeals)'s decision who allowed depreciation on the additions made towards roads and drains ?" 2. The question is covered by the decision of this court in Commissioner of Income Tax Vs. Bangalore Turf Club Limited, (1984) 150 ITR 23 KAR. Following the aforesaid decision, the question is answered in the affirmative and against the Revenue.