https://www.taxtmi.com/caselaws?id=26791 The term "newspaper" in the Income-tax depreciation entry was given its popular commercial meaning because it was not defined in the Act or Rules. The Madras High Court majority treated the higher rate as confined to plant and machinery used for producing newspapers in the ordinary sense, not periodicals merely carrying current events, comments and advertisements. Registration under other enactments and the use of similar machinery were held irrelevant, since special statutory definitions could not be imported into the tax rules. On that approach, Tamil weeklies were not regarded as newspapers for the special depreciation allowance, and the higher depreciation claim failed. en-us Thu, 14 Mar 1985 00:00:00 +0530 Mon, 08 Feb 2010 15:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26791 The term "newspaper" in the Income-tax depreciation entry was given its popular commercial meaning because it was not defined in the Act or Rules. The Madras High Court majority treated the higher rate as confined to plant and machinery used for producing newspapers in the ordinary sense, not periodicals merely carrying current events, comments and advertisements. Registration under other enactments and the use of similar machinery were held irrelevant, since special statutory definitions could not be imported into the tax rules. On that approach, Tamil weeklies were not regarded as newspapers for the special depreciation allowance, and the higher depreciation claim failed. Case-Laws Income Tax Thu, 14 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26791