Normal depreciation and extra shift allowance clarified under income tax rules; instructions supersede prior guidance and require officer briefings. Allowance of normal depreciation and extra shift allowance is restated by a Board circular that supersedes prior instructions; Inspecting Assistant Commissioners are directed to convene meetings of Income-tax officers (or the senior-most Income-tax Officer where no inspecting officer exists) to explain and discuss the circular and ensure uniform administrative application of its provisions.
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Provisions expressly mentioned in the judgment/order text.
Normal depreciation and extra shift allowance clarified under income tax rules; instructions supersede prior guidance and require officer briefings.
Allowance of normal depreciation and extra shift allowance is restated by a Board circular that supersedes prior instructions; Inspecting Assistant Commissioners are directed to convene meetings of Income-tax officers (or the senior-most Income-tax Officer where no inspecting officer exists) to explain and discuss the circular and ensure uniform administrative application of its provisions.
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