https://www.taxtmi.com/caselaws?id=69749 Extra shift allowance was held admissible for generators and motors because the exclusion for specified electrical machinery had to be read in context and could not be extended by ejusdem generis. Generators were not specifically named in the disallowance, and the term "stationary plant" was held not to cover a generator, since it contains moving parts and is not comparable to the installations and fittings intended to be excluded from relief. The allowance was therefore consistent with the depreciation scheme and the revenue's challenge failed. en-us Mon, 28 Apr 1980 00:00:00 +0530 Mon, 11 Apr 2011 18:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69749 Extra shift allowance was held admissible for generators and motors because the exclusion for specified electrical machinery had to be read in context and could not be extended by ejusdem generis. Generators were not specifically named in the disallowance, and the term "stationary plant" was held not to cover a generator, since it contains moving parts and is not comparable to the installations and fittings intended to be excluded from relief. The allowance was therefore consistent with the depreciation scheme and the revenue's challenge failed. Case-Laws Income Tax Mon, 28 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69749