https://www.taxtmi.com/caselaws?id=20646 A diesel-run generator used in business was treated as machinery eligible for depreciation under section 32(1) of the Income-tax Act, 1961. The decisive test was whether it was electrically operated with an in-built motor; a generator that merely produces electricity, and is not itself operated by electricity, does not fall within "electrical machinery". On that basis, the generator was held not to be electrical machinery and was entitled to triple-shift allowance. en-us Tue, 04 May 1993 00:00:00 +0530 Wed, 09 Oct 2013 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20646 A diesel-run generator used in business was treated as machinery eligible for depreciation under section 32(1) of the Income-tax Act, 1961. The decisive test was whether it was electrically operated with an in-built motor; a generator that merely produces electricity, and is not itself operated by electricity, does not fall within "electrical machinery". On that basis, the generator was held not to be electrical machinery and was entitled to triple-shift allowance. Case-Laws Income Tax Tue, 04 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20646