https://www.taxtmi.com/caselaws?id=180149 The Allahabad HC considered whether machinery used in contact with molasses, cane juice and similar substances qualified for extra shift allowance or higher depreciation under Rule 5 of the Income-tax Rules, 1962, and whether that contact could be treated as exposure to corrosive chemicals. The matter was remanded to the Tribunal to take additional evidence, reconsider entitlement to depreciation and extra shift allowance, and submit a supplemental statement of case for further hearing. en-us Sat, 23 Aug 2003 00:00:00 +0530 Thu, 17 Mar 2016 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180149 The Allahabad HC considered whether machinery used in contact with molasses, cane juice and similar substances qualified for extra shift allowance or higher depreciation under Rule 5 of the Income-tax Rules, 1962, and whether that contact could be treated as exposure to corrosive chemicals. The matter was remanded to the Tribunal to take additional evidence, reconsider entitlement to depreciation and extra shift allowance, and submit a supplemental statement of case for further hearing. Case-Laws Income Tax Sat, 23 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180149