https://www.taxtmi.com/caselaws?id=288810 The expression "machinery" in Section 10(2)(vi)(b) of the Indian Income-tax Act, 1922 was given its ordinary meaning because the Act did not define it. Where a provision uses both "machinery" and "plant", the two terms must be treated as distinct, so machinery cannot be confined to a self-contained unit. Applying that approach, a diesel engine was held to be a mechanical contrivance falling within "machinery" for depreciation purposes, and the assessee was entitled to depreciation allowance. en-us Tue, 16 Jul 1963 00:00:00 +0530 Tue, 30 Jun 2020 17:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288810 The expression "machinery" in Section 10(2)(vi)(b) of the Indian Income-tax Act, 1922 was given its ordinary meaning because the Act did not define it. Where a provision uses both "machinery" and "plant", the two terms must be treated as distinct, so machinery cannot be confined to a self-contained unit. Applying that approach, a diesel engine was held to be a mechanical contrivance falling within "machinery" for depreciation purposes, and the assessee was entitled to depreciation allowance. Case-Laws Income Tax Tue, 16 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288810