https://www.taxtmi.com/caselaws?id=14284 Extra shift depreciation allowance was available for plant and machinery installed in the restaurant section of a hotel because the claim turned on whether the machinery was installed and used in the business, not on the character of the activity carried on in the premises. The court noted that a hotel operating throughout the day may still involve different sets of workers in different shifts, so the shift concept is not excluded merely because the establishment is a hotel. The building not being treated as plant did not defeat the claim, since the allowance related to the machinery. The issue was decided in favour of the assessee and against the Revenue. en-us Thu, 12 Apr 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14284 Extra shift depreciation allowance was available for plant and machinery installed in the restaurant section of a hotel because the claim turned on whether the machinery was installed and used in the business, not on the character of the activity carried on in the premises. The court noted that a hotel operating throughout the day may still involve different sets of workers in different shifts, so the shift concept is not excluded merely because the establishment is a hotel. The building not being treated as plant did not defeat the claim, since the allowance related to the machinery. The issue was decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14284