https://www.taxtmi.com/caselaws?id=17840 The court held that air-conditioners used for crimping yarn should be classified as air-conditioning machinery, not part of the crimping machinery, thus not eligible for extra shift allowance. The term "plant" under section 32 of the Income-tax Act was interpreted narrowly for depreciation, emphasizing individual consideration of apparatus. Specific entries for depreciation, such as air-conditioning machinery, override general entries like artificial silk manufacturing machinery. The court ruled against allowing extra shift allowance on air-conditioners, favoring the Revenue over the assessee. en-us Wed, 04 Dec 1996 00:00:00 +0530 Fri, 25 Sep 2009 11:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17840 The court held that air-conditioners used for crimping yarn should be classified as air-conditioning machinery, not part of the crimping machinery, thus not eligible for extra shift allowance. The term "plant" under section 32 of the Income-tax Act was interpreted narrowly for depreciation, emphasizing individual consideration of apparatus. Specific entries for depreciation, such as air-conditioning machinery, override general entries like artificial silk manufacturing machinery. The court ruled against allowing extra shift allowance on air-conditioners, favoring the Revenue over the assessee. Case-Laws Income Tax Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17840