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of <h1>High Court allows hotel to claim extra shift allowance for plant & machinery</h1> The High Court of Madras ruled in favor of the assessee, a hotel, allowing them to claim extra shift allowance for plant and machinery used in the lodging ... Depreciation, Extra Shift Allowance, Hotel - 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the claim for extra shift allowance in respect of the plant and machinery used in the lodging section?' - We answer the question referred in favour of the assessee and against the Revenue The High Court of Madras ruled in favor of the assessee, a hotel, allowing them to claim extra shift allowance for plant and machinery used in the lodging section. The Tribunal's decision was deemed erroneous, citing a Supreme Court decision that depreciation should be allowed based on machinery and plant, not the nature of the activity. The court referenced a previous case to support their decision.
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