https://www.taxtmi.com/caselaws?id=20909 The case involved a dispute over the allowance of extra shift allowance on generators and electrical machinery for the assessment year 1975-76. The High Court ruled in favor of the assessee, stating that generators were not stationary plants and were entitled to extra shift allowance. However, the assessee was deemed ineligible for development rebate on ancillary equipment necessary for generator installation as they were not purchased or ordered before the specified date. The court upheld this decision, resulting in a split outcome for the two issues presented. en-us Mon, 03 Dec 1990 00:00:00 +0530 Wed, 18 Nov 2009 10:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20909 The case involved a dispute over the allowance of extra shift allowance on generators and electrical machinery for the assessment year 1975-76. The High Court ruled in favor of the assessee, stating that generators were not stationary plants and were entitled to extra shift allowance. However, the assessee was deemed ineligible for development rebate on ancillary equipment necessary for generator installation as they were not purchased or ordered before the specified date. The court upheld this decision, resulting in a split outcome for the two issues presented. Case-Laws Income Tax Mon, 03 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20909