https://www.taxtmi.com/caselaws?id=19182 The High Court of Rajasthan ruled in favor of the Revenue, denying the extra-shift depreciation allowance to the assessee, a vanaspati manufacturer. The court held that electric motors and starters should be classified as electric machinery and not as part of the plant and machinery, as contended by the assessee. The judgment emphasized that regardless of the power source, all types of motors serve the same purpose of generating power, leading to the conclusion that electric motors are distinct from plant and machinery. The decision favored the Revenue, with no costs awarded to either party. en-us Thu, 12 Jan 1995 00:00:00 +0530 Wed, 04 Nov 2009 14:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19182 The High Court of Rajasthan ruled in favor of the Revenue, denying the extra-shift depreciation allowance to the assessee, a vanaspati manufacturer. The court held that electric motors and starters should be classified as electric machinery and not as part of the plant and machinery, as contended by the assessee. The judgment emphasized that regardless of the power source, all types of motors serve the same purpose of generating power, leading to the conclusion that electric motors are distinct from plant and machinery. The decision favored the Revenue, with no costs awarded to either party. Case-Laws Income Tax Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19182