https://www.taxtmi.com/caselaws?id=36071 The High Court upheld the Tribunal's decision, ruling in favor of the company. It found that the term "Hydraulic works, pipelines and sluices" referred to machineries used by hydroelectric undertakings, not installations inside the company's factory. Therefore, the company was entitled to the extra shift depreciation allowance for its sanitary and water supply installations. The Court emphasized that the company's operations did not align with the specific definition of the term in question, supporting the Tribunal's decision and awarding costs to the company. en-us Thu, 16 Apr 1981 00:00:00 +0530 Fri, 19 Mar 2010 11:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36071 The High Court upheld the Tribunal's decision, ruling in favor of the company. It found that the term "Hydraulic works, pipelines and sluices" referred to machineries used by hydroelectric undertakings, not installations inside the company's factory. Therefore, the company was entitled to the extra shift depreciation allowance for its sanitary and water supply installations. The Court emphasized that the company's operations did not align with the specific definition of the term in question, supporting the Tribunal's decision and awarding costs to the company. Case-Laws Income Tax Thu, 16 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36071