https://www.taxtmi.com/caselaws?id=16686 Depreciation was allowable on roads laid inside factory premises, applying the Supreme Court principle governing factory roads, so the assessee succeeded on that point. Extra-shift allowance depended on whether the item fell within the exclusion for electrical machinery under Appendix I, Part I, Class III, Clause F(iv) of the Income-tax Rules, 1962. The arc furnace was not treated as electrical machinery because electricity merely passed through it and no in-built motor forming an inseparable part was shown, so the Revenue's position prevailed on that issue. The power travel electric lift required fresh examination because the Tribunal had applied an irrelevant consideration instead of the correct test. en-us Tue, 11 Feb 1997 00:00:00 +0530 Wed, 09 Sep 2009 13:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16686 Depreciation was allowable on roads laid inside factory premises, applying the Supreme Court principle governing factory roads, so the assessee succeeded on that point. Extra-shift allowance depended on whether the item fell within the exclusion for electrical machinery under Appendix I, Part I, Class III, Clause F(iv) of the Income-tax Rules, 1962. The arc furnace was not treated as electrical machinery because electricity merely passed through it and no in-built motor forming an inseparable part was shown, so the Revenue's position prevailed on that issue. The power travel electric lift required fresh examination because the Tribunal had applied an irrelevant consideration instead of the correct test. Case-Laws Income Tax Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16686