https://www.taxtmi.com/caselaws?id=26887 Extra shift depreciation allowance under section 32(1)(ii) read with rule 5 is to be assessed with reference to the machinery actually used for the extra shift. The claim was confined to equipment that had in fact worked on triple shift, and the argument that the allowance could be denied for the entire undertaking unless all machinery operated on triple shift was rejected as illogical. The operative principle was that the allowance depends on actual use for the additional shift, not an all-or-nothing approach to the plant as a whole. On that basis, the allowance was treated as available for the machinery actually worked on triple shift. en-us Mon, 20 Jul 1981 00:00:00 +0530 Tue, 09 Feb 2010 11:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26887 Extra shift depreciation allowance under section 32(1)(ii) read with rule 5 is to be assessed with reference to the machinery actually used for the extra shift. The claim was confined to equipment that had in fact worked on triple shift, and the argument that the allowance could be denied for the entire undertaking unless all machinery operated on triple shift was rejected as illogical. The operative principle was that the allowance depends on actual use for the additional shift, not an all-or-nothing approach to the plant as a whole. On that basis, the allowance was treated as available for the machinery actually worked on triple shift. Case-Laws Income Tax Mon, 20 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26887