Extra depreciation for multiple shift operations requires proof of actual shifts and is capped proportionally. Extra allowance for double or triple shift is additional to normal depreciation and is admissible only if the assessee proves actual double/triple shift operation; assets marked 'N.E.S.A.' are excluded. The allowance is a proportion of normal depreciation (up to 50% for double shift, up to 100% for triple shift) and is calculated by multiplying the specified normal rate by the days of double/triple shift work divided by the normal number of working days in the previous year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extra depreciation for multiple shift operations requires proof of actual shifts and is capped proportionally.
Extra allowance for double or triple shift is additional to normal depreciation and is admissible only if the assessee proves actual double/triple shift operation; assets marked "N.E.S.A." are excluded. The allowance is a proportion of normal depreciation (up to 50% for double shift, up to 100% for triple shift) and is calculated by multiplying the specified normal rate by the days of double/triple shift work divided by the normal number of working days in the previous year.
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