https://www.taxtmi.com/caselaws?id=15629 The High Court ruled in favor of the assessee on both issues. Firstly, the court held that the assessee is entitled to extra-shift allowance for plant and machinery based on the concern as a whole, not individual items. Secondly, the court determined that the Income-tax Officer cannot impose conditions contrary to the Income-tax Act, allowing depreciation for the full 15 months as requested by the assessee. The court emphasized that statutory provisions must be upheld, rejecting the Revenue's arguments and affirming the assessee's entitlement to depreciation for the entire 15-month period. en-us Thu, 08 Jul 1999 00:00:00 +0530 Wed, 26 Aug 2009 15:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15629 The High Court ruled in favor of the assessee on both issues. Firstly, the court held that the assessee is entitled to extra-shift allowance for plant and machinery based on the concern as a whole, not individual items. Secondly, the court determined that the Income-tax Officer cannot impose conditions contrary to the Income-tax Act, allowing depreciation for the full 15 months as requested by the assessee. The court emphasized that statutory provisions must be upheld, rejecting the Revenue's arguments and affirming the assessee's entitlement to depreciation for the entire 15-month period. Case-Laws Income Tax Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15629