https://www.taxtmi.com/caselaws?id=22971 An electric supply undertaking remained entitled to extra shift depreciation allowance on its plant and machinery because the amended depreciation schedule under the Income-tax Rules, 1962 did not create a new disqualification for electric plant used as part of its composite undertaking. The restriction on extra shift allowance applied to specified electrical machinery, switchgear, transformers and similar items, but not to plant forming part of the undertaking's transmission, distribution and public lighting system. Reading the earlier and amended depreciation schemes together preserved the allowance for qualifying plant. On the same reasoning, overhead cables and wires qualified for depreciation at 10%. en-us Fri, 14 Dec 1990 00:00:00 +0530 Tue, 15 Dec 2009 16:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22971 An electric supply undertaking remained entitled to extra shift depreciation allowance on its plant and machinery because the amended depreciation schedule under the Income-tax Rules, 1962 did not create a new disqualification for electric plant used as part of its composite undertaking. The restriction on extra shift allowance applied to specified electrical machinery, switchgear, transformers and similar items, but not to plant forming part of the undertaking's transmission, distribution and public lighting system. Reading the earlier and amended depreciation schemes together preserved the allowance for qualifying plant. On the same reasoning, overhead cables and wires qualified for depreciation at 10%. Case-Laws Income Tax Fri, 14 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22971