https://www.taxtmi.com/caselaws?id=22947 The court held that an approved hotel is not entitled to extra shift depreciation allowance in addition to extra allowance. The court emphasized that both "extra depreciation" and "extra shift depreciation" are additional depreciation allowances, and an assessee cannot claim both. Approved hotels are entitled to extra allowance, while extra shift depreciation allowance is for concerns and factories. The court highlighted the historical context and subsequent amendments, concluding that the specific provisions for approved hotels do not allow for extra shift depreciation allowance. The decision favored the Revenue without costs. en-us Fri, 25 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 15:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22947 The court held that an approved hotel is not entitled to extra shift depreciation allowance in addition to extra allowance. The court emphasized that both "extra depreciation" and "extra shift depreciation" are additional depreciation allowances, and an assessee cannot claim both. Approved hotels are entitled to extra allowance, while extra shift depreciation allowance is for concerns and factories. The court highlighted the historical context and subsequent amendments, concluding that the specific provisions for approved hotels do not allow for extra shift depreciation allowance. The decision favored the Revenue without costs. Case-Laws Income Tax Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22947