https://www.taxtmi.com/caselaws?id=12439 Extra shift depreciation is determined by the use and eligibility of the plant and machinery itself, not by the nature of the business carried on in the premises where it is installed. In the context of a hotel, the depreciation schedule does not exclude hotels from extra shift allowance, and the term "shift" is not defined in the Income-tax Act. On that basis, plant and machinery used in the lodging section of a hotel qualifies for extra shift allowance, consistent with the Supreme Court's view on approved hotels and the High Court's earlier ruling in the assessee's own case. en-us Wed, 12 Jun 2002 00:00:00 +0530 Wed, 24 Feb 2010 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12439 Extra shift depreciation is determined by the use and eligibility of the plant and machinery itself, not by the nature of the business carried on in the premises where it is installed. In the context of a hotel, the depreciation schedule does not exclude hotels from extra shift allowance, and the term "shift" is not defined in the Income-tax Act. On that basis, plant and machinery used in the lodging section of a hotel qualifies for extra shift allowance, consistent with the Supreme Court's view on approved hotels and the High Court's earlier ruling in the assessee's own case. Case-Laws Income Tax Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12439