https://www.taxtmi.com/caselaws?id=63545 Machinery used in a cold storage and ice factory was treated as air-conditioning or refrigeration plant under the relevant Income-tax Rules, so it qualified for depreciation at 15% rather than 10%. However, the plant's continuous operation was inherent to its function of maintaining low temperatures and producing ice, and that nature of use did not support extra shift allowance. The fact that the facility operated round the clock or employed separate staff was insufficient to show that the machinery was worked in shifts for that allowance. en-us Mon, 26 Oct 1987 00:00:00 +0530 Mon, 31 Jan 2011 16:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63545 Machinery used in a cold storage and ice factory was treated as air-conditioning or refrigeration plant under the relevant Income-tax Rules, so it qualified for depreciation at 15% rather than 10%. However, the plant's continuous operation was inherent to its function of maintaining low temperatures and producing ice, and that nature of use did not support extra shift allowance. The fact that the facility operated round the clock or employed separate staff was insufficient to show that the machinery was worked in shifts for that allowance. Case-Laws Income Tax Mon, 26 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63545